series i no. 49 official gazette -...

[REGD. GOA-51 Panaji,9th March, 1981 (Phalguna 18,1902) SERIES I No. 49

OFFICIAL GAZETTE GOVERNMENT OF GOA, DAMAN AND DIU

-, ~ . ~ . J

EXTftftO RDI N 1\ NY

GOVERNMENT OF GOA, DAMAN

AND DIU

law Department (legal Advice)

Notification

7/1/So-LGL

The following Public Notice received. from the Government of India, Ministry of Finance, Department of Revenue (Indirect Taxes Division), New Dellii is hereby republished for general information of the public.

R. V. Durbhatker, Under Secretary (Law).

Panaji, 22nd December, 1980.

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(Department of Revenue)

(Indirect Taxes Division)

New Delhi the 19th September, 1980.

No.DRAWBACK/PN-40/80

PUBLIC NOTICE Under Rule 4 of the Customs and Central Excise

Duties Drawback Rules, 1971 (Not\!ication No. 52/ IF. No. 602/2/70-DBK published in the Gazette of India, Extraordinary, dated the 25th August 1971), the Central Government hereby maLes the following amendments in the Table published in Public Notice No. DRAWBACK/PN-1 dated the . 15th October. 1971, as amended fropl time to time: _

For all the Serial Numbers, Sub-Serial Num. bers and the entries relating thereto; the following shall be substituted, namely:-

TABLE

1. Fruit preserved and, fruit preparations, provisions, Canned, Bottled or otherwise and all sorts of foods, not elsewhere specified

Sub. Description of goods S1. No.

101 Fruit preserved and fruit preparations, provisions, Canned, Bottled or otherwise and all sorts of foods, not elsewhere specified.

102 Tea Bags filled with tea with or without alwninium wire.

103 Cashew Kernels, packed in tinplate containers of 11.34 Kg. capacity' filled with c?-rbondioxide for preservation.

104 Fruit Products. Manufactured, packed, marked and labelled in accordance with Fruit Products Order, 1955, as amended from time to time and the rules and regulations made thereunder.

105 Fruit preserved and fruit preparations. provisions, canned, bottled or otherwise and all sorts of foods, not elsewhere specified.

Rate of Drawback A:llocation Gus. C. 'Ex.

Rate to be fixed on an application from the· individual manufacturer / . /exporter.

Rs. 64/- (Rupees sixty four only) per AU Customs: Kg. of the net weight of bag.

(a) Rs. 1045/- (Rupees one thousand AU Central Excise. and forty five only) per metric tonne of net weight of empty containers as reduced by 12A5 gms. per container;

Plus

(b) Rs. 426/- (Rupees four hundred and twenty 'six only) per 1000 (one-' thousand only) containers.

Rs. 0.70 (Paise seventy only) per Kg. of Sugar content on the minimum percentage of sugar speCified in the FruIt Products Order, 1955.

Drawback at the appropriate rate in respect of containers and packing materials used, if any, specified in this schedule.

Rs. 400.00 26.00

All Central Excise.

502

Sub. S1. No.

Description of goods

201 Iristant Coffee, .-not elsewhere spedfied.

202 Instant Coffee; without Chicory.

Z. Instant Coffee

Rate of Drawback

Rate to be fixed' on an application from the individual manufacturer/ /exporter.

Rs. 2.70 (Rupees two and paise seventy only) per Kg.

SERIES.I No. 49

Allocation eus. C. Ex.

AU Central Excise.

3. Cocoa paste, Butter, Powder, Chocolate and Other Food Preparations containing Cocoa

Sub. S!. No.


301 Cocoa Paste, Butter, Powder Chocolate and other Food Preparations containing Cocoa not elsewhere specified.

Rata of Drawback

Rate to be fixed on an application from the individual manufacturer / lexp~rter.

4. Sugar Confectio~ry and other Sugar preparation

Sub. S1. No.


401 Sugar Confectionary and other. Sugar preparations, not elsewhere specified.

Rate of Drawback

Rate to be fixed on an application from the individual manufacturer/ /e:h-porter.

5. Biscuits

A'llocation Gus. C. Ex.

Allocation Cus. C. Ex.

SUb. Description of goods S1. No.

Rate of Drawback Allocation Cus. C. Ex:

501 Biscuits, not elsewhere specified. Rate to be fixed on an application from the individual manufacturer/exporter.

502 Biscuits, all sorts. 5% (Five percent only) of the Fp.B. All Central Excise. value.

6. Copra cake

Sub. S1. No.


602 Copra Cake,C not elsewhere specified ..

Rate of Drawback

Rate to be fixed on an application from the Individual ·manufacturer/exporter.

7. Concentrate and Base for non-alcoholic Beverages

Sub. S1. No.


701 Concentrate and Base for non-alcoholic beverage not elsewhere specified.

702 Concentrate and base for non-alcoholic beverage.

Rate of Drawback

Rate to be fixed on an application from ,the individual manufacturerl /exporter.

Drawback at the appropriate rate specified in this schedule in respect of containers and packing materials used. if any.

8. Alcoholic beverage

Sub. S1. No.

Description. of goods

802 Alcoholic Beverage not elsewhere specified.

702 Concentrate and base for non-alcoholic beverage.

Rat.e of Drawback

Rate to be fixed on an application from the individual manufacturer / /exporter.

DrmvbC',ck at the appropriate rate specified in this schedule in respect of containers anq. packing materials used, if any.

9. Tobacco manufactures

. SUb. S!. No.


901 Tobacco manufactures not elsewhere specified.

902 Tobacco manufactures.

Rate of Drawback


Drytwback at the appropl."iate rate spe: ;c~fied, i~ '. this ',sch,edule in respect of

containers' and packing materials' used, if any.

Allocation Cos, C. Ex.

AIloCatio~ Cus. C. Ex.

Allocation Cus. C. ,·EX.

Allocation eus. c. Ex.

•

!JTH MARCH, 1981 (PHALGUNA 18,1902) 503 --------

10. Petroleum produc'CB

Sub. SI. No.


1001 Petroleum Products not elsewhere specified.

1002 Petroleum Products.

Rate of Drawback

Rate to be fixed on an application from the individual manufacturer/ /exporter.

Drawback at the appropriate rate specified in this schedule in respect of containers and packing materials u.sed. if any.

Allocatio:t;l ~. C. Es.

11. Organic Chemicals Inorganic Chemicals Chemical products

Sub. S1. No.


1101 Organic Chemicals, Inorganic Chemicals, Chemical products, not elsewhere, specified.

1102 Pottessium dishromate ..

1103 Aluminium Sulphate/Alumina fenie/ Alum. ferric/Sulphate of aluminium.

1104 Silicon Carbide.

1105 Potash Alum:

1106 Bishmuth Sub-Carbonate.

1107 Bishmuth Sub-nitrate.

1108 Caustic Potash.

1109 Potassiwn Carbonate.

1110 Chloride oflime/Calcium Hypochlorite/Chlorinated lime/stable bleaching powder.

1111 Potassiwn Permanganate.

1112 Ossein.

1113 Dicalcium Phosphate.

1114 Organic Chemicals, inorganic Chemicals and chemical products, not otherwise specified.

Rate of Drawback

Rate to be fixed on an application from the individual, manufacturer / /exporter.

Rs. 1020/- (Rupees one thousand and twent, only) per tonne.

Rs. 70/- (Rupee~ seventy only) per tonne. - ,

Rs. 635/- (Rupees six hundred and thirty five only) per tonne.

Rs .. 20/- (Rupees twenty only) per tonne.

Rs. 75/- (Rupees seventy five only) per kg.

A,l1ocation Gus. C. E~.

615/- 405/-

All Central Excise.

All Central Excise.

All Central Excise.

All Customs.

Rs. 68.50 (Rupees sixty eight and paise AU CUstoms. fifty only) per Kg.

Rs. 990/- (Rupees nine hundred and .An CUstoms. ninety only) per tonne.

Rs. 1900/- (Rupees one thousand and AU Central Excise. nine hundred only) per :;toIUle.

Rs. 52/- (Rupees fifty two only) per AU Central Excise. tonne.

Rs. 1480/- (Rupees one thousand four All Central Excise. hundred and eighty only) per tonn~.

Rs. 160/- (Rupees one hundred and sixty All Central Excise, only) per tonne.

Rs. 20/- (Rupees twenty only) per· All ,Central Excise. tonne.

5% (Five percent only) of the F. O. B. 3.5% 1.5% value~

12. Drugs and Phannacellticals Products

Sub. S1. No.


1201 Drugs and Pharmaceuticals Products, not elsewhere specified.

1202 TIncturesand Saline preparations.

1203 Injectibles, all sorts, packed in Vials/phials/ampoules. (i) 5' cc

(ii) 7.5 cc

(iii) 10 cc

(iv) 12 cc

(v) 15 cc

(vi) 20 cc

Rate of Drawback

P.,ate to be fixed on an application from the individual manufacturer / /exporter.

Drawback at the appropriate rate in respect of bottles and other packing materials used, if any.

Allocation Gus. C. Ex.

Rs. 43/- (Rupees forty three only) per All Central Excise. one thousand pieces.

Rs. 44:95 (Rupees forty four and paise All Central Excise. ninety five only) per one thousand pieces.

Rs. 54.25 (Rupees fifty four and paise All Central EXcise. twenty' five only) per one thousand pieces.

Rs. 69/- (Rupees sixty nine only) per AU.Central Excise. one thousand pieces .

Rs. 52.60 (Rupees fifty two and paise All Central Excise. sLxty only) per one thousand pieces.

Rs. 63.75 (Rupees sixty three and paise All Central Excise. seventy five only) per one thousand pieces.

Note: - The above rates of drawback are inclusive of drawback on glass bottles' only. In respect of their packing materials used, if any, drawback under the relevant Sub-Serial number of this Schedule shall be payable.

1204 Ayurvedic, Homeopathic Sidha and Unani systems of Drawback at the appropriate rate meu-medicines and Crude drugs. tioned in this -schedule in respect of.

packing materials used, if any. 1,205 ,Drugs,qnd· Pharmaceuticals~ n?t .otherw~se, specified. 5% (Five .percent only) of tll,~ F·.O.,B.. . 3.5% 1~.5%

value.

, 504. SERIES I No. 49

-------------13. Synthetic Organic Dyestuffs, Dyes Intennediates and Colour LakeiJ

SUb. SI. No.


1301 Synthetic organic Dyestuffs, dye intennediates and colour lakes, not elsewhere specified.

Rate of Drawback


Aillocation Cus. C. :Ex..

1302 Synthetic organic dyestuffs, dye-intermediates, Pigment 15% (Fifteen percent only) of the F.D.B. 10% 5% dyestuff and colour Lakes. value.

14. Pigments, Colours, ~aints, Enamel, Varnishes, Lacquers, Synthetic Polyesters, Epoxy Resins, Printing Inks, and writing Inks

Sub. SI. No.


1401 Pigments, Colours, Paints, Enamel, Varnishes, Lacquers, Synthetic Polyesters, Epoxy Resins, Printing Inks and Writing Inks, not elsewhere specified.

1402 Synthetic enamel white.

1403 Synthetic enamel coloured.

1404 Plastic emulsion paInts.

1405 Oil bound dIstemper ..

1406 aU sorts.

Rate of Drawback

Rate to be fixed on an application from the Individual manufacturer / /exporter.

Mlocation Cus. C. Ex..

Rs_ 3.55 (Rupees three and paise fifty 3.25 0.30 five only) per litre.

Rs. L15 (Rupees one and paise fifteen 0.85 0.30 only) per litre.

,Rs. 4.95 (Rupees four and paise ninety 2.70 2.25 five only) per litre.

Rs. 97~OO (Rupees ninety seven only) AU Customs. per quintal.

-' -'

Printing Inks, Rs. 21.00 (Rupees twenty one only) per All Central Excise .. quintal. ' -;..

1407

1408

1409

Red lead.

Litharage.

Zinc oxide.

Rs. 4.75 (Rupees four and paise seventy All Customs. five only)' per Kg.

Rs. 4.60 (Rupees four and paise sixty All Customs. only) per kg.

Rs. 4~90 (Rupees four and paise ninety All Customs. only) per Kg.

1410 Ready mixed paints lacquers, varnishes- and writing Rs. 0.60 (Paise sixty only) per litre. inks, not elsewhere specified.

All Central Excise ..

15. Essential oils, Hydrogenated castor oil, Perfmne materials, Aggarbaties, Toilets, r-, Polishing and cleaning preparations

Suh. Sl. No.


1501 Essential oils, Hydrogenated castor oil, 'perfume, materials, Aggarbaties, Toilets, Polishing, and cleaning

. preparations, not elsewhera specified.

1502 Aggarbaties, dhoops, incense cones and incense cubes.

1503 Cosmetics and toileteries packed ill collapsible aluminium tubes.

1504 Cosmetic and tOileteries not otherwise specified.

1505 Hydrogenated Castor Oil.

Rate of Drawback


10% (Ten percent only) of the F. O. B. value.

5% (Five percent only) of the F. O. B. - value.


7% 3%

All Central EXCise ..

3% (Three percent only) of the F. O~ B. All Central EXCise. __ value.

The Central Excise duty paid on one metric tonne of castor oil for every tonne of Hydrogenated Castor Oil exported provided the same has not been claimed/obtained as rebate or refund under the Central Excise Rules, 1944 or ,adjustment/set off under Rule 56 (A) of the Central Excise Rules, 1944.

Plus

Drawback at the appropriate rate specified in this schedule in respect of containers and packing materials used, if any.

16. Explo»lv .. , Pyrotechnic Product. (Fire- Works), Safety Matches and Safety Fuseo

SUb. Sl. No.

Description or goods

1600- Explosives, Pyrotechnic Products (Fire Works), Safety Matches and Safety Fuses, not elsewhere specified.

1602 Safety Matches packed in boxes ot 50 match sticks each.

Rate of Drawback

Rate to be fixed on an application from the individual manufacturer / /exporter. ,

A!llocation CuB, C. P!t. •

Rs, 10/- (Rupees ten only) per 100 (one AU Central Excise •. hundred only) gross boxes.

•

9TH MARCH, 1981 (PHALGUNA 18, 1902) 505 --------

17. Photographic and Cinematographic goods

Sub. S1. No.


1701 Photographic and Cinematographic goods, not elsewhere specified.

1702 Exposed ColoW'. Cinema Films .•

1'&03 Exposed b~ack and white Cinema films.

Rate of Drawback


Allocation eus. c. -EX:.

Rs. 19.90 (Rupees nineteen and paise All Customs. ninety only) per square metre.

Rs. 2.10 (Rupees two and paise ten . All Central Excise. only) per one hundred linear metres.

18~ Insecticides, Pesticides, Fungicides, Weedicides and Formulations thereof

Sub. S!. No.

181)1

1802

Insecticides, formulations

Insecticides, formulations

Description of goodS

pesticides, fungicides. weedicides and t?-ereof, not elsewhere specified.

pesticide_s, fUngicides, weedicides and thereof, not elsewhere specified.

Rate of Drawback AUocation Cus. C. Ex.

Rate to be fixed on an application from the individual manufacturer/ /exporter.-

5% (five percent only) of the r·O.B 3.5% 1.5% I

19.1 Synthetic Resins (including Adhesives) plastic raw materials and articles made thereof

Sub. S1. No.


1901 Synthetic Resins (including Adhesives) plastic raw inaterials and articles made thereof, not- elsewhere specified.

\. 1902 Articles made of Acrylic. ,

1903 Articles made of Collulose Acetate.

1904 Articles made of phenol formaldehyde.

1905 Articles made of Urea formaldehyde.·

1906 Articles -made of Polyethylene.

1907 Articles made .of polypropylene.

1908 Articles made of Acrylo Nitrile butadiene Styrene(ABS)

1909 Articles made of polystyrene other than expanded polystyrene ..

1910 Articles made of expanded polystyrene.

Rate .of Drawb8.C(k Allocation Cua. C. Ex.


Us.

Rs. 5.60 (Rupees five and paise sixty All Custo~. only) per Kg.

Rs.

Rs. 9.75 (Rupees nine and paise seventy Au Central Excise. five only) per Kg. .

Rs. 4.85 (Rupees four' and paise eighty All Central Ex~ise. five .only) per Kg.

Rs. 3.50 (Rupees three and -paise fifty All Central Excise. only) per Kg'.

Rs. 4.25 (Rupees four and paise twenty All Central Excise. five only) per Kg.

Rs. 4.25 (Rupees four and -palSe twenty All 'Central Excise., . five only) per Kg.

Rs, 7.40 (Rupees seven and paise forty All Central Excise. only) per Kg.

Rs. 5.50 (Rupees five and paise fifty All central Excise. only) per Kg.

Rs. 9.00 (Rupees nine only) per Kg. All Central Excise.

Note: The rates of drawback indicated agaiIl$t sub--Serial No. 1902 to 1910 shall not be applicable to rigid plastic boards, sheetings sheets and films whether laminated or not when exported as such.

, 1911 Articles made of P. V. C.

(a)

(b) Rigid PVC pipes/conduits & accessories of pipes (rigid).

(c) Rigid other than (b) above.

Rs. 2/- (Rupees two only) per Kg.

Rs. 2.90 ,(·Rupees two and paise ninety only) per Kg.

All Central Excise.

All Central Excise.

Rs. 2.50 (Rupees two and paise fjfty/ All Central Excise. only) per Kg.

Note: The above rate of drawback shall not be applicable in respect of (a) flexible. PVC sheetings, sheets, films and layfIat tubings, not containing any textile .material and (b)_ Rigid plastic boards, .sheetings, sheets and fi1ms~ whethe~ laminated or not, when exported as such.

1912 Articles made of cellulose nitrate.

1913 Articles made of polyamide.

1914 Plastic Bangles niade of Cellulose acetate.

1915 Plastic Bangles made of acrylic.

1916 Other Plastic Bangles.

Rs. 37/- (Rupees thirty seven only) All Customs. per Kg.

Rs. 49/- .(Rupees forty nine only) per All Customs. Kg.

Rate to be announced later.

Rs. 5.60 (Rupees five and paise sixty All Customs. only) per Kg.

As per the relevant Sub-Serial number specified in this schedule in respect of materials from which the goods have been manufactured.

506 SERIES I No. 49" . 20. Synthetic "rubber, reclaimed rubber and articles of rubber

Sub. SI. No.


2001 Synthetic Rubber, Reclaimed Rubber and Articles of Rubber, not elsewhere specified.

2002 Automotive tyres and tubes.

2003 BicyCle Tyres.

2004 Bicycle tubes fitter with valve.

2005 Flat type Rubber transmission Belting.

2006 V. Belts.

2007 Articles of rubber not otherwise specifie~.

Rate of Drawback

Rate to be fixed on an application from the individual manufacturer/exporter.

Rate to be announced later.

2.3 % (Two point three percent only) of the F. O. B. value.

3% (Three percent only) of the F.O'"B. value.

8% (Eight percent only) of the F. O. B. value.

Rs. 50/- (Rupees fifty only) per quintal.

Rs. 50/- (Rupees fifty only) per quintal.

Allocation Cos. C. Ex.

All Central Excise.

All Central ExCise.

All Central Excise.

All Central Excise.

All Central Excise.

21. Hides, skins, leather, articles of leather or artificial leather, other Goods and travel Goods

Sub. SI. No.

2101


Hides, Skins, Leather, Articles of leather or Artificial' leather, other goods and travel goods, not elsewhere specified.

'2102 E. I. tanned hides and sldns namely cow hides, buffalo hides, kips, hides/skins of cow calf and buffalo calf, goat skins, sheep skins and skins of their young ones.

2103 All tipes of finished leather other than reptile skins and reptile leather, fur skins and Hair on skins.

(a) Vegetable sale leather, leather belting, picking bands and Buffers.

(b)athers:

(i) Those from hides of cow, buffalo, and their young ones (including kips).

(ti) Those from skins of sheep and goat and their young one.

e

'Rate of Drawback Allocation Gus. C. Ex.

- Rate to be from the /exporter.

fixed on an application individual manufacturer/

Rs. 1.85 (Rupees one and paise eighty All Customs. five only) per Kg.

3.7% (Three point seven percent only) of the F. O. B. value.

3.85% (Three point eighty fiv:e percent only) of the F. O. B. value.

3.1% (Three point one ~ercent only) of the F. O. B. value.

62% '

72%

86%

38%

28%

14%

Explanation: 'Finished leather' mentioned in Sub-Serial No. 2103 shall have the same connotation as in the Notification of the Ministry of Finance (Deptt. of Revenue No. 333-CUs dated 2-8-1976, as amended from time to time.

2104 Light and heavy categories of leather goods not otherwise specified, excluding those made of reptile skins, fur skins and hair-on skins.

(a) Saddlery goods, all sorts.

(b) Leather apparel.

(c) All Leather goods not otherwise- specified.

Rates to be announced later.

2.5% (Two point five percent only) of the F. O. B. value.

2% (Two percent only) of the F. O. B. value.

Plus "Vhere the leather goods covered by (b)

and (c) above ave fitted with imported or indigenous zip fasteners the exporters shall also be paid the duty of Customs or the duty of Central Excise, as the case may be.

Provided that the exporte~ produces evidence to the satisfaction of the Assistant Collector of Customs regarding the-

Import duty paid per piece of zip fastener of the relevant size fitted to the export goods and the said zip fastener has been imported within a period of three months (to be counted from the date of clearance against the' relevant Bill of entry for Home consumption) preceding the date of exportation of the said leather goods, and the said quantity of zip fastener has not been:-

(a) Similarly co-related to and' ac- <

counted for against any other previous exportation of leather or other goods and/or

84% 16%

84% 16%

•

9TH MARCH, 1981 (PHALGUNA 18, 1902)

SuP. 81. No.

Description of goods Rate of Drawback

(b) Previously re-exported as such or in any other form with or without claim for drawback.

or (i) The whole- of the duty of

Excise paid per piece of Zip fasteners of relevant size fitted to the export goods, under Item 53 of the First schedule to the Central excise and Salt Act, 1944, and the said Zip fasteners have been procured within three months from the date of exportation of the said leather goods, plus

(ii) The Drawback at the rate 'admissible- under .sub-serial No. 5902 for the sizes mentioned therein.

507

Allocation Cus. q.- Ex:.

22. Veners, plywood, improved or reconstituted wood, products made thereof

Sub. S1. No.

Description of gOOds

2201 Veners, Plywood, Improved or reconstituted wood, products made thereof, not elsewhere specified.

2202 Plywood panels for tea chests when cut to sizes in panel or shooks and exported as such.

2203 Tea chests is knowcked down condition of plywood panels and fittings thereof when exported together (i. e. not exported individually).

22{}-1 Plywood all sorts, not elsewhere specified, i~cluding Flush doors and Block Boards.

2205 Plywood cases, other than tea chest.

Rate of Drawback

Rate to be fixed 'on an application from the indtvidual manufacturer / /exporter.

Rs. 61.50 (Rupees sixty' one & Paise fifty only) per hundred square metres.

Rs. 145/- (Rupees one hundred forty-fiye only) per one hundred square metres for plywood con~nt.

Plus


All Central Excise.

Rs. 12.80 (Rupees twelve and paise All Gentral Excise.' eighty only) per Kg. of tea chest lining foil (Aluminium foil ,backed witll paper.).

Plus As per the relevant sub-serial No. spe

cified in "this schedule in respect of any .other material from which the fittings have been manufactured.

Rs. 31.50 (Rupees thirty one and Paise fifty only) per glue line per one hundred square metres.

Rs. 190/- (Rupees one hundred and ninety only) per one hUndred square metres of such panels, .

All Central Excise:

All C~ntral Excise.

Explan.ation,; 1) The rate under sub-serial No. 2205 is for 4 mIn thickness of plywood panels. The rate shall be proportionately enhanced OTi reduced for other thicknesses ..

2) The drawback rate for 100 square metres of gule line prescribed in sub-serial No. 2204 shall be allowed in addition to the rates prescribed under sub-serial No. 2205.

23. Cork manufactures ,including crown corks

Sub. Description of goods Rate of Drawback AUocation Cus. C. Ex. Sl.N~O~. ____________________ ~ ____________________________________________________ ~ ________ __

2301 Cork manufactures including Crown Corks, not elsewhere specified.

2302 Cork products.


Rs. 2.10 (Rupees two and Paise ten All Customs. only).

24. Paper pulp, paper, paper boards, fibre boards, other boards of wood pulp or' vegetable fibre, articles made thereof, priIited matter, books, magazines

Sub. Sl. No.


2401 Paper pulp, paper, paper' boards, fibre boards, other boards of wood pulp or vegetable fIbre, articles made thereof, printed matter, books, magazines not elsewhere specified.

2402 Articles made of Printing paper and writing papers.

Rate of Drawback


Rs. 1.15 (Rupee one and paise fifteen only) per Kg.

All Central Ex::cise.

508

§ub. 81: No.


2403 Articles made to craft paper.

2404 Articles"made of waxed paper.

2405 Articles made of grease proof paper.

2406 Articles made of Creamwave paper.

2407 Articles made of map lithopaper.

2408 Articles made of blotting paper.

2409 Articles made of MG Tissue Paper.

2410 Articles made of MG poster Paper.

2411 Articles made of packing and wrapping paper.

2412 Articles made of grey board and pulp, board.

2413 Articles made of duplex board and triplex board.

2414 Articles made of straw board and Mill boaJrd.

2415 Articles made of Corrugated Board.

2416 Articles made of Biturnanised water proofpaper.

2417 Paper Cones niade of packing and Wrapping paper.

2418 Paper cones made of duplex Board.

2419 Paper cones made of straw Board.

c 2420 Paper Cones made of kraft paper. I

2421 Paper Cones made of grey board;

2422 Books with hard Board covers.

2423 Books not otherwise specjfied.

2424 Periodicals/magazines (Other than newspapers). .

2425 Playing Cards, made of pulp hoarn.

SERIES I No. 49

Rate of Drawback Allocation ellS. C. Ex.

Rs. 1.50 (Rupees one and paise fifty All Central Excise. only) per Kg.

Rs. 2.50 (Rupees two and paise fifty All Central Excise. only) per Kg.

Rs. 2.60 (Rupees two and paise sixty All Central Excise. only) per Kg.

Rs. 1.15 (Rupee one and paise fifteen All Central Exc::'se. only) per Kg.

Rs. 1.75 (Rupees one and paise seventy All Central Excise. five only) per Kg.

Rs. 2/- (Rupees two only) per Kg. All Central Excise.

Rs. 2.50 (Rupees two and paise fjfty All Central Excise. only) per Kg.

Rs. 2/- (Rupees two only) per Kg. All Central Excise,

Rs. 0.75 (Paise seventy five only) per All Central Excise. Kg.

Rs. 1.60 (Rupees one and paise sixty All Central Excise. only) per Kg.

Rs. 1.90 (Rupee one and ,paise ninety All Central Excise. only) per Kg.

R;. 0.25 (Paise twenty five only) per All Central Excise. Kg.

Rs. 1.75 (Rupees one and paise seventy All Central Excise. five only) per Kg.

Rs. 5.60 (Rupees five and paise sixty All Centr~ Excise. only) per Kg.

Rs. 0.95 (Paise ninety five only) per Kg .. ' All Central Excise.

Rs. 2.35 (Rupees two and paise thirty All Central Excise. five only) per Kg.

Rs. 0.30 (Rupees nil and paise thirty All Central Excise. only) per Kg.

Rs. 1.80 (Rupees one .. and paise eighty All Central Excise. only) per Kg.

Rs. 2/- (Rupees two only) per Kg. All Central Excise.

Rs. 0.85 (Paise eighty five only) per Kg. All Central Excise.

Rs. 1.15 (Rupee one and paise 'fifteen All Central Excis~. only) per Kg.

Rs. 1.15 (Rupee one and paise fifteen All Central Excise. only) per Kg.

Rs. 1.60 (RUPees one and paise sixty All Central Excise. only) per Kg.

2426 Advertising materials/or presentation articles (1. e. Rs. 0.95 (Paise ninety five only) per Kg. AU Central Excise. Calendars. diary, desk diary) mainly macle. of paper.

2427 Paper and paper board used for packing export goods. As per the relevant sub-Serial No. speci-fied in this schedule, in respect of material from which the goods have been made.

2428 Other articles of paper and paper board. AE per the relevant suit-Serial No. speci-fied . in this schedule., in respect of material from which the goods have been made. .

25. Synthetic and regenerated fibre and textile yarn, other than jute yarn (including bimIipatam jute or mesta fibre). thread other than jute thre~ twines other than jute twine, cords and ropes other than

jute cords and ropes

·Sub. S!. No.

Description of gO<Xls

2501 Synthetic and regenerated fibre and textile yarn other than jute yarn (including bimlipatam jute or Mesta fibre). thread other than jute thread. twines other than jute twine, cords other· than jute twine-. cords and ropes other than jute cords and ropes, not elsewhere ~cified

Rate of Drawback

Rate to be fixed on an application from the individual manufacturer/

-, /exporter.


. -, 'r


Sub. S1. No.


2502 Yarn spun wholly out of man made fibres of cellulosic or non-cellulosic origin or whool or a combination of any of the above by themselves or with cotton or silk, but excluding yarn spun out of fibres obtained from fibre wastes, yarn waste or fabric waste by garnetting or by any other process.

(a) Viscose fibre content.

(b) Other man-made cellulosic fibre content.

(c) Polyester fibre content.

(d) Polyemide fibre content.

(e) Acrylic fibre content-

(i) Hosiery/knitting quality.

(ii) Others.

(f) Wool content in the worsted yarn of above 18 BWS counts:-

(i) Weaving quality.,

(ii) Hosiery/Hand knitting quality

Rate of Drawback

Rs. 4.25 (Rupees four and paise twenty five only) per, Kg.

Rs. 5.15 (Rupees five and paise fifteep. only) per Kg.

Rs. 46.50 (Rupees forty six. and paise fifty only) per Kg.

Rs. 38.85 (Rupees thirty eight and paise eighty five only) per Kg.

Rs. 22/- (Rupees twenty two only) per kg.

Rs. +3/- (Rupees thirteen only) per kg.

Rs. 29.15 (Rupees twenty nine and paise fifteen only) per kg.

Rs. 27.90 (Rupees twenty seven and paise ninety only) per. kg.

509


1.60 2.65

All Central Excise.'

All Central ExCise.

All Central &cise.

(Rs.)

4.40

(Rs.)

17.60

All Central Excise.

Rs. ·Rs.

19.45 9.70

18.20 9.70

Provided that the drawback at the above Tates in respect of wool content may be admissible it the manuw facturer/exporter at the time of shipment declares, and if necessary produces proof to the satisfaction of the Assistant Collector of Customs that the yarn is worsted yarn.

2503 Thread, twine, cord and rope made out of spun yarn containing cotton, silk, man-made fibre and wool, but not containing jute.

Yarn Content

I. Yarn in which man-made fibre(s) of cellulosic origin or. cotton predommate(s) in weight:

(a) not containing or containing not more than one-sixth by weight of non-cellulosic fibre- f;

-calculated.

On the total fibre content:

(i). Of counts not exceeding 25.

(11) Of Counts exceeding 25 but not exceed""' ing 35.

(iii) Of Counts exceeding 35 but not exceeding 45.

(iv) Of Counts exceeding 45 but not exceeding 55.

(v) Of Counts excee!=Iing 55.

Per Kg. of Yarn

1.8 paise (Paise one pOint eight only) All Central Excise. per Count.

48 Paise (Paise forty eight only) plus All Central Excise. 4.8 paise (Paise four point eight only) per count exceeding 25.

102 Paise (Paise one hundred and two All Central Excise. only) plus 10.8 paise (Paise ten point eight only) ~r count exceeding 35.

210 Paise (Paise two hundred and ten All Central Excise. only) plus 18 'Paise (Paise eighteen only) per count exceeding 45.

7.2 paise (Paise seven point two only) All Central Excise. per count.

Note: In computing the drawba$ amount an addition of 4.6% (Four point six percent only) shall be made to the amount arrived at the rate mentioned above.

(b) Containing more than one-sixth by weight of non-cellulosic/fibre calculated on the total fibre content.

n. Yarn in which wool or acrylic fibre or both together predominate(s) in weight and which contains more than one-six by weight of non-cellulosic fibre (Other than acrylic Fibre) calculated on the total fibre content.

m. Spun (discontinuous) yarn in which man-made fibres of non-cellulosic origin (other than acrylic fibre) predominates in weight.

Rs. 22.60 ·(Rupees twenty two and paise All Central 'Excise. sixty only) per k~.

Rs. 22.60 (Rupees twenty two and paise sixty only) per kg.

Rs. 30.10 (Rupees thirty and paise ten only) per kg.

All Central Excise.

All Central Excise.

510

Suo . .'~ 81. No.


SERIES I No. 49

Rate of Drawba.c.1t Allocation CUs. C. Ex. ------------.-----------------------------------

Provided that: -

(i) the drawback on account of yarn content specified above may be admissible if the manufacturer/ /exporter at the time of shipment declares ,that the yarn used is duty paid and specifies the sub-serial number, item and sub-item under which the drawback is claimed, giving the fibre compositions -in the yarn, and the Assistant Collector of Customs is satisfied that the yarn 'falls under the sub-serial number, item and sub-item. Otherwise the drawback at other appropriate rate, decided on the basis of evidence available may be granted.

(ii) Where two or more of the following fibres that is to say (a) man-made fibre of cellulosic origin; (b) cotton; (c) wool or acrylic fibre, or both; (d) silk; (e) man-made fibre of non-cellulosic origin (other than acrylic fibre) if any yarn are equal in weight then such one of those fibres, the predominance of which would render such yarn to fall under that sub-item or item (hereinafter referred to as the applicable sub-item or item among the sub-items and items Nos. 18 ill, 18A, 18B, l8C and 18E which read with the relevant notification for the time being in force issued under the Central Excise Rules, 1944 involves the highest amount of duty, shall be deemed to be predominant in such yarn and accordingly such yarn shall be deemed to fall under the applicable sub-item or item as the case may be. The drawbacK on such yarn will also be governed by the same consideration.

2504 Fibre content in respect of items covered by 250,3 As per' the Fibre content in Sub-Serial above. No. 2502 subject to the conditions,

thereunder, if any.

2505 (1) Thread, twine, cord (excluding parachute, cord, polyamide tyre yarnl cord and viscose tyre yarnl / cdid/Twine and rope made wholly out of man-made filament yarn-

(A) Polyester filament yarn (other than textured yarn) content.

(i) Below 30 deniers.

(ii) 30 deniers and above but below 75 deniers.

(iii) 75 deniers and above but below 100 , deniers.

(iv) 100 deniers and above but not above '" i 750 deniers.

(v) above 750 deniers.

(B) pol§amide filament yarn (other than textured yarn) content.

(1) Below 35 deniers.

(ii) 35 deniers and above' but less thaI! 80 deniers.

(iii) 80 deniers and above but less than 110 deniers.

(iv) 110 deniers and above but less than .150 deniers.

Rs. 110/- (Rupees One hundred and ten only) per kg.

Rs. 101.25 (Rupees one hundred one and paise twenty five only) per kg.

Rs. 92.50 (Rupees ninety two and paise fifty only) per kg. .

Rs. 75/- (Rupees seventy ~ive only) per kg.

Rs. 32.50 (Rupees thirty two and, paise fifty only) per kg.

Rs.

14.00

14,00

14:00

14.00

14.00

Rs.

96.00

87.25

78.50

61.00

18.50

Rs. 80.55 (Rupees eighty and paise All Central Excise. fifty five only) per kg.

Rs. 71.80 (Rupees Seventy one and paise eighty only) per kg.

Rs',63/- (Rupees sixty three only) per kg.

Rs. 04.35 (Rupees fifty four and paise thirty five only) per kg.

All Central Excise.

All Central Excise

AU Central Excise

(v) 150 deniers and above but not above Rs. 31.130 (Rupees thirty one and paise All Central Excise 750 deniers. sixty only)' per kg.

(vi) Above 750 deniers. ,Rs. 15.25 (Rupees fifteen and paise All Central Excise twenty five only) per kg.

(C) Acetate filament yarn content

(i) Below .75 deniers.

(ii) 75 deniers and above but below 100 deniers.

(iii) 100 deniers and above but below 120 deniers.

(iv,) 120 deniers and above but below 150 deniers~

(v) 150 . deniers and above but below 350 deniers •.

(vi) 350 deniers and above but not above' 1100 deniers.

(vii) Above 1100 deniers.

(D) Other cellulosic filament yarn content ~

(i) Below 75 deniers.

(il) 75 deniers and above but below 100 deniers.

Rs. 15.50 (Rupees fifteen and paise fifty only) per kg.

Rs. 11.65 (Rupees eleven and paise sixty five only) ~er kg.

Rs. 8.65 (Rupees eight and paise sixty five only) per kg.

Rs. 6.00 (Rupees .ix only) per kg.

Rs. 5.55 (Rupees five and paise fifty five only) per kg.

Rs. 4.55 (Rupees four and paise,: fifty five only) per kg.

Rs. 3.15 (Rupees three and paise fifteen only) per kg.

All Central Excise

All Central Excise

'All Central Excise

All Central Excise.

All Central Excise.

All Central Excise.

All Central Excise.

Rs. 21.35 (Rupees twenty one and paise All Central Excise. ~irty five only) per kg.

Rs. 13.85 (Rupees thirteen and paise All Central Excise. eighty five only) per kg.

-'-

.9TH MAROH, 1981 (PHALGUNA 18, 1902) 511

SUb. .S1. No,

(2)


(iii) 100 deniers and above but below 120 deniers.

(iv) 120 deniers and above but below 150 deniers. ,

(v) 150 deniers and above but below 350 deniers.

(vi) 350 deniers and above but below 1100 deniers:

'(vii) Above 1100 deniers.

Textured Yarn content.

Rate of Drawback Allocation Cus. C. Ex.

Rs, 9.90 (Rupees nine and paise ninety . only) per kg.

AI! Central Excise

Rs, 8.20 (Rupees eight and paise twenty AI! Central Excise only) per kg.

Rs. 7.05 (Rupees seven. and paise five All Central Excise only) per kg.

Rs. 4.75 (Rupees four and paise seventy AI! Central Excise five only) per kg.

Rs 3.10 (Rupees three and paise ten All Central Excise only) per kg.

The rate of fiilament yarn as specified All Central Excise under sub-sertal No, 2505(1) (A) & (B) above. as the case may be, plus Rs. 6/- (Rupees six only) per kg.

2500 Vis~ose Tyre Yarn/Cord/Twine:

(a) Viscose tyre yarn/cord/twine.

(b Viscose tyre cord/twine.

Rs. 3.50 (Rupees three and paLse fifty only) per kg.

Rs. 6.50 (Rupees six and paise fifty only) per kg.

All Customs.

3.50 3.00

Explanation: The rate at (b) above shall apply only if the Central Excise Duty on Vliscose tyre yam has been paid at the appropriate rate and no rebate of the said duty has been obtained under Central Excise Rules, 1944.

2507 Polyamide Tyre Yarn/CordiTwine.

(a) polyamide Tyre Yarn/cord/twine.

(b) Polyamide Tyre cord/twine.

Rs. 8.60 (Rupees eight & paise sixty All Customs. only) per kg.

Rs. 16.40 (Rupees sixteen and paise forty only) per kg.

8.60. 7.80

Explanation: The rate at (b) above shall apply only if the Central Excise duty on polyamide tyre yarn has been paid at the appropriate rate and no rebate of the said duty has been obtained under the Central EXCise Rules, 1944.

2508 Dye -content in respect of article covered under Sub-Serial No. 2502, 2503 and 2505.

Rs. 0.90 (Paise ninety only) per kg. All Central Excise.

2509 Imitation Zan thread or tila wire thread. In respect of copper content the drawback rate as mentioned againts item (b) of sub-serial No. 3708.

26~. Textile fabrics other than jute fabrics (including bimIipatam jute or mesta. fibre) and hosiery

Sub. Sl. No.

Description of goods Rate of -Drawback Allocation Cus. p. Ex.

2601 Textile fabrics other than jute fabrics (including Rate to be fixed on an application Bimlipatam) jute or Mesta fibres) and hosiery not from the individual manufacturer/ elsewhere specified. /exporten

,2602 Fabrics and Hosiery (excluding cotton fabrics and cotton hosiery) made wholly out of spun yarn(s) specified under sub-serial No. 2502.

(a) Viscose fibre content.

(b) Other man-made Cellulosic fibre content.

(c) Polyster fibre cont~nt.

(d) Acrylic fibre content

(1) Hosiery quality.

(ii) Others.

(e) Polyamide fibre content.

(f) Wool content in the worsted yarn of above 18 BWS counts:

. (i) Weaving quality.

(il) Hosiery/H;and Knitting.

Rs. 4.45 (Rupees four and paise forty five only) per Kg.

Rs. 5.40 (Rupees five and paise forty only).

Rs. 48.50 (Rupees forty eight and paise fifty only) per Kg.

Rs. 23.00 (Rupees twenty three only) per Kg.

Rs. 13.50 (Rupees thirtoon and paise fifty only) per Kg.

Rs. 40.50 (Rupees Forty and paise fifty only) per Kg. .

Rs. 30.35 (Rupees thirty and paise thirty five only) per Kg.

Rs. 29/- (Rupees twenty nine only).

1.70 2.75

AI! Central EXCise

All Central Excise.

4.60 18.40

All Central Excise.

All Central Excise.

20.25 10.10

18.90 10.10

Provided that the drawback at the above rates in respect of wool content may be admissible if the manufacturer/Exporter at the time "of shipment declares, and if necessary produces proof to the satisfaction of the Asstt. Collector of Customs that the yarn is worsted yarn.

Note: In addition to the drawback for the fibre content -at the rates specified h,ereinabove, the exporter is- also eligible for claiming drawback for the yarn content at the rates' specified under sub-serial N~. 2503 subject to the conditions prescribed therein.

512

Sub. SI. No.


2603 (A)(i) Fabrics including -embroidered fabrics (Other than hand embroidered or hand operated machine embroidered fabrics) and hosiery, made wholly o~t of polyester filament yarn:


(2) 70 deniers and above but below 75 deniers.

(3) 75 deniers and above but leess than 110 deniers.

(4) 100 deniers and above but,not above 750 deniers.

,(5) Above 750 deniers.

(ii) Fabrics including embr<;>idered fabrics (other than hand embroidered or hand operated machine' embroidered fabrics) quilted fabrics, quilted blankets and hosiery made wholly out of nylon filament yarn:-


(2) 35 deniers and above but less than 80 denJ,ers.

(3) 80 deniers and above but less than 110 deniers.

(4) 110 deniers and above but less than 150 deniers.

(5) 150 deniers and above but not above 750 deniers.

(6) Above 750 deniers.

(iii) Fabrics including embroidered fabrics (other than hand embroidered or bank. operated machine embroidered fabrics) and hosiery made of mixed yarn of nylon filament and polyster filament.

(B) TexturedC yarn content in the goods specified at sub-serial No. 2603{A)(i) to (it) above.

2603 Fabrics and hosiery other than those covered by sub-serial No, 2603 made wholly out of other than those covered by sub-serial No. 2603 (s) man made filament yarn other than those coyered by, sub-serial No. 2603 and/or textured yarn.

2605 Fabrics and Hosiery made partly out of synthetic man made filament yarn synthetic textured yarn and partly out of spun yarn specified under sub-serial No. 2502 ..

2606 Cotton yar~ content in fabrics falling under item 19.H l and embroidered cotton fabric/f falling under item 19-II of 'First Schedule to the Central Excise and Salt Act, 1944 when manufactured on powerloom/warp knitting/circular knitting machines.

Provided that-

SERIES I No .. 1,9

Rate of Drawback Allocation. Cus. C. -Ex.

Rs. 9~-10 (Rupees ninety six and paise All Central Excise .. ten only) per Kg.

Rs. 87.50 (Rupees eighty seven and paise thirty five only) per Kg.

Rs. 78.60 (Rupees seventy eight and paise sixty only) per Kg.

Rs. 61.15 (Rupees sixty one and paise fifteen only) per Kg.

Rs. 18.70 (Rupees eighteen and paise seventy Only).

Rs. 73.35 (Rupees seventy three and paise thirty five ?nly) per Kg.

Rs. 64.65 (Rupees sixty four and paise sixty five only) per Kg.

Rs. 55.90 (Rupees fifty five and paise ninety only) per Kg.

Rs; 47.15 (Rupees forty seven and paise fifteen only) per Kg.

Rs. 24.45 (Rupees twenty four and paise forty five only) per Kg.

Rs. 8.10 (Rupees eight and paise ten only) per Kg.

Rate of yarn content as specified against sub-item (i) and (il) ·of item (A) of sub-serial No. 2603, as the case may be.

The rate of filament yarn as specified against sub-item (i) to (iii) of item (A) of Sub-serial No. 2603 above, as the case may be. 'plus. Rs. 6/(Rupees six only) per Kg.

The rate of yarn content as specified at sub-serial No. 2505(i) and (2) above as the cas~ may be.

Rate of' yarn content, fibre content as specified against sub-serial No. 2503. 2504 and 2505(1) & (2) as the case may be.

Rate of cotton yarn content as specified under sub-serial No. 2503.1(a) subject to' the conditions mentioned therein.




All Central Excise.


All Central Excise~.


All Cen,tral Excise.


All Central Excise_

(i) where the fabric contains 2 or more yarns of different counts. and/or falling under different count groups· . mentioned above, the drawback shall be allowed on the basis of the weight of each category of yarn at the rate applicable to the count gTOUps as aforesaid.

(li) The manufacturer/exporter furnishes evidence to the satisfaction of the Assistant Collector of Customs that the base fabric used in the embroidered fabric is manufactured on powerloom as understood and interpreted \10

for the purpose of the Central EXCise Tariff.

2607 Cotton handloom fabrics namely the following:--

(i) Handloom lungies including such lungies falling: within the scope of 'India items'; whether or not containing radiant yarn.


(ii) All other handloom fabrics which are either Rs. 0.80, (Paise eighty only) per Kg. piece dyed and/or made from coloured yarn and/or printe~' (but excluding such fabrics which contain coloured yarns only in border and not in' the body of the fabrics and/or which are only printed in borders and not in the body of the (fabriCS).

All central Excise ..

/ All Central Excise ..

->--

- .¥.

"

9TH'MARCH, 1981 (PHALGUNA 18, 1902)

Sub. Sl. No.


2608 Real Madras Handkerchiefs with art silk embollish- Rs. 2/- (Rupees two only per Kg.). ment.

2609 Textile fabrics coated or laminated with preparation of polyvinyl Chloride compound.

(0 where the bass fabric is cotton fabrics.

(ii) Where the base fabric is of man made cellulosic spun yarn.

. 2610 Blankets and blanketing cloth which are manufactured from yarn in which wool predominates and made out of fibres obtained from fibre waste, yarn waste or fabric waste by garnetlng or by any other process.

(i) Rs, 2/- (Rupees two only) per Kg.

plus (ii) The actual amount of Central

Excise duty on the Cotton Fabric when proof of payment of duty on the' fabric used in the manufacture of the product is produced.

(i) Rs. 2/- (Rupees two only) per Kg. of Polyvinyl Chloride compound content.

plus (ti) the rate of drawback on fibre

content and yarn content as eli',gible under sub-serial No. 2~02 .

(a) Content of woollen yarn (containing not more Rs. 0.60 (Paise sixty only) per kg, than 5% virgin wool) commonly known as

shoddy.

(b) Dye content if the goods are yarn dyed or piece dyed.

2611 Viscose 'J:'y1'e fabric/warp sheet.

2612 Polyamide Tyre fabric/warp sheet.

Rs. 0.15 (Rupees nil and paise fifteen only) per Kg.

Rs. 6.50 (Rupees six and pa!ise fifty only) per Kg.

Rs. 16.40 (Rupees sixteen and paise forty only) per Kg.

513

Allocation. Cus. c. Es:.

All 'Central Excise.

All Customs.

All Central Excise.

8.60 7.80

Explanation: The rates at sub-serial Nos. 2611 and 2612 above shall apply only if the Central Excise duty on yarn has been paid at the appropriate rate and no rebate has been obtained under the Central Excise Rules, 1944. In other cases, they shall be paid at rates as per sub-item (a) of S. S. No. 2506 and sub-item (a) of S. S. No. 2507, respectively .

. 2513 Dye c~ntent in'respect of item falling under sub-serial Nos. 2602, 2603, 2604, 2605 and 2606, If yarn dyed, piece dyed or printed in the body of the fabric.

Rs. 0.90 (Paise ninety only) per Kg. in All Central Excise. respect of goods falling under sub--serial Nos. 2602, 2603, 2604 and 2605.

Rs. 0.80 (Paise eighty only) per Kg. in All Central Excise. respect of goods faIling 1ll1der serial No. 2606.

2'7. Made up articles, garments Chiefly, made from textile materials

SUb. S1. No.


2101 Made up articles and garments chiefly made from textile materials, not elsewhere specified.

2702 Made up out of silk, body.

articles manufactured wholly or partlY when yarn dyed/piece dyed/printed in the

Rate of Drawback


Ri,. 0.80 (Paise eighty only) per kg. for the fabric content.

2703 Made up articles manufactured out of cot~n handloom Rs. 0.80 (Paise eighty only) per kg. fabrics when yarn dyed/piece dyed/printed in the body for the fabric content. of the fabric.

2704 Cotton made up bags with or without leather linings and 2.5% (Two point five percent only) other embellishments. of the F. O. B. value.

2705 Cotton waterproof tarpauIius:

(i) Where the export f. o. b. value' of the tarpaulinS does -n¢t exceed Rs. 8.00 (Rupees eight only) per square metre.

Plus The expol,1:er shall also be paid the

duty of' customs or 'the duty of Cen~ tral Excise, as the case may be, where the goods are fitted with zip fasteners in the manner laid down under item (c) of Sub-Serial No.21€K subject to the conditions mentioned therein.

5% (Five percent only) of the f~ o~ b. value.

Allocation CUB. C. Ex.

All Central EXcise.

All Central Excise.

All Central Excise.

All Central Excise I <,.' ._ , :< ~

514


(ii) Where the export f. o. b. value of the tarpaulins exceeds Rs. 8.00 (Rupees eight only) per square metre.

21Q6 Knitwear including articles of hosiery and made up articles manufactured out of spun Yarn containing Cotton and/or Cellulosic fibre, including those manufactured out of fabrics knitted out of cotton and/or Cellulosic Spun Yarn.

run Knitwear including articles of hosiery and 'made up articles made wholly out of spun yarns other than those covered by Sub-Serial No. 2706.

2708 (A) Knitwear including articles of hosiery and other made up articles:

i) wholly manufactured out of polyster filament yarn ..

il) wholly manufactured out of filament yarn.

iii) Made out of mixed yarn of nylon filament and polyster filament.

(B) Textured (yarn content in the goods specified against item (A) of Sub-serial No. 2708.

2709 Knitwears including articles of hosiery and made up articles (excluding fishing nets) manufactured wholly out of synthetiC man-made filament yarn and/or textuTed yarn, other than those covered by, Sub-serial No. 2708.

2710 Knitwear including articles of hosiery and 'made ·up articles made partly out of synthetic man-made fila.. ment yarn and/or textured yarn and partly out of spun yarns containing cotton, silk, wool, and man-made fibres but not containing jute, where such yarns are used as warp or weft or both or' as embellishment/ /decorations.

2711 Rayon tapes or rayon bands of aU sizes made from rayon filament yaI'D:.

8ElUE8 1 No. 49

Rate of Drawback Allocation CUB. C. Ex.

9% (Nine percent only) of the F .. , O.i B. AU Central Excise value.

Rs. 1.50 (Rupees one & paise fifty only) per kg. of the spun yarn content.

Plus The exporter shall also be paid the duty

of Customs or the duty of Central ExCise, as the case may be where the goods are fitted with zip fasteners in the manner laid down in item (c) of Sub-Serial No. 2104 subject to the conditions mentioned therein.

Rate for yarn content fibre content and dye content as specified against sub-serial No. 2602 & 2613 subject to the conditions mentioned therein.


of Customs or the duty of Central Excise, as the case may be where the goods a:re fitted with zip fasteners in the manner laid down in item (c) of Sub-Serial No. 2104 subject to the conditions mentioned therein.

The rate for the yarn content as specified at Sub':item (i) of item (A) of tlie sub-serial No.- 2603.

The rate for the yam content as specified at Sub-item (ii) of Item (A) of sub-serial No. 2603. '

Rate for the yarn content as specified under Sub-item (iii) of Item (A) of Sub-serial No. 2603.

The rate for the filament yarn content as specified against sub-item (i) to (iii) of Item (A) of sub-serial No. 2603 as'the case may be plus Rs. 6/_ (Rupees six only) per kg.


of Customs or the duty of Central Excise, as the case may be, where the goods are fitted with zip fasteners in the manner laid down in. item (c) of Sub-Serial No. 2104, subject to the conditions mentioned therein.

Rate for the yarn content and dye content as specified at sub-serial No. 2505 and 2508.


of Customs or the duty of Central Excis'e, as the case may be, where the goods are fitted with zip fasteners in the manner laid down in item (c) of Sub-Serial No. 2104 subject to the conditions mentioned therein ..

Rates for the yarn content fibre content and dye content as specified against sub-serial No. 2503, 2504, 2505 and 2508, as the case may be, subject to the conditions men~ioned therein.


of Customs or the duty of Central ExCise, as the case may be where the goods are fitted with Zip fasteners in the manner laid down in item (C)

of Sub-Serial No. 2104 subject to the conditions mentioned therein.

Rs. 2/- (Rupees two only) pe~ kg.

All Central Excise

All Central Excise.

•


Sub. SI. No.


2712 Gas Mantles-

i) 200 CP.

ill 300 CP.

iii) 400 CP.

iv) 500 CPo

v) 600 CP.

vi) 800 CP to 1000 CP.

2713 Made~up articles manufactured out of_ jute (including Bimlipatam jute or Mesta fibre) in which jute predominates in weight, -whether or not containing other materials like paper; plastic, man-made filament yarns, spun yarn etc.

(i) When exported as such:

(ii) When used as packing materials- in or in relation to the export of goods eligible for Draw-back, other than jute yarn, jute fabrics and jute manufacturers.

2714 Coil' Products containing jute.

2715 Readymade garments made partly or wholly from sUk.

2716 Ready-made garments made of handloom fabrics manufactm'ed out of cotton yarn/cellulosic spun yarn.

2717 Readymade gannents made out of powerloom fabrics manufactured out of cotton/yarn/cellulosic spun yarn.

2718 Readymade garments not elsewhere specified.

(i) Where proof of payment of duty on fabrics used in the manufacture of garments is produced.

(a) Readymade garments other than trousers.

515

Rate of Drawback Allocation Gus. c. Ex.

Rs. 244/- (Rupees Two hundred and All Central Excise. forty four only) per l{)O gross.

Rs. 248/- (Rupees two hundred and All Central Excise. forty eight only) per 100 gross.

Rs. 276/- (Rupees two hundred and All Central Excise. seventy-six only) p~r hundred gross.

Rs. 295/- (Rupees two hundred ninety All Central Excise. five only) per 100 gross.

Rs. 312/- (Rupees· three hundred and All Central Excise. twelve only) per 100 gross,

Rs. 325.50 (Rupees three hundred twen- All Central Excise. ty five and Paise fifty only) per 100 gross.

No drawback is ·admissible in respect of jute content. The appropriate rate of drawback may be claimed for paper content, plastic conten~· man-made filament yarn content, spun yaI'I! content, .and/or other materials contained as the case may be, as specified against the relevant sub-serial No. of this schedule subject to the conditions if any, mentioned therein.

Rs. 660/- (Rupees six hundred and sixty only) per tonne in respect of jute content, plUs the appropriate rate of drawback for paper content, plastic content, man-made filament yarn content, spun- yarn content and/or other materials contained as specified against the relevant sub-serial numbers of this schedule subject to the conditions, if any, mentioned therein.

Rs. 660/- (Rupees six hundred and sixty only) per Metric Tonne of jute content.

3.5 % (Three point five percent only) of the F. O. B. value.

3.5% (Three point five percent only) of the F. O. B. value.

3.5% (Three point five percent only) of the F. O. B. 'Value.

2.5 (Two point five percent only) of the F.O ... B. value.

plus 107% (One hundred and seven percent

only) of the drawback rate fixed in respect of yarn/fibre/dye content for fabric falling under sub-srI. Nos. 2602, 2603, 2604 2605 and 2613 as the case may be, on the fabric content of garments.


only) of the actual Central Excise duty paid for fabric c.ontent of the garments.

All Central 'EXCise

All Central Excise

All Central Excise

All Central Excise

All Central Excise.

All C6!1tral Excise.

516 SERIES I No. 49

-Suh. Sl. No.

Description of goods Rate of Drawback Allocation Cus. C. Ex.

(b) Trousers.

(ii) Where the proof of payment on fabric used in manufacture is not produced.

(a) Readymade garments other than trousers.

(b) Trousers.

o

2.5% (Two point five percent only) of the F. O. B. value.

plus 112; (One hundred and twelve percent

only) of the drawback rate, fixed ·in respect of yarn/fibre/dye content for fabrics falling under Sub-serial Nos. 2602, 2603, 2604, 2605 and 2613 as the case may be, on the fabric content of the garments.

plus 112% (One hundred and twelve percent

only) of the actual Central Excise duty paid on fabric content of the garments.



only) of the drawback rates fixed in respect of fabric/yarn/fibre/dye content for falling under sub-serial Nos. 2602, 2603, 2604, 2605 and 2613 as the case may be, on the fabric content of the garments.


plus 112% (One hundred and twelve percent

only) of the drawback rate fixed in respect of fabrics/yarn/fibre/ dye content for falling under sub-serial Nos. 2602, 2603, 2604, 2605 and 2613 as the case may be, on the fabric content of the garments.

All Central Excise.

All Central Excise.

. Explanation: (1) In order to establish payment of CeDrtral Excise Duty on fabrics cleared under particular Gate Pass (GP) which have been used in the manufacture of garments and correlate the same with the expert goods for claiming drawback under (i) _above, the exporter/manufacturer shall t1le statement 'A' and 'B' in the proforma below duly completed and signed by the authorised person and may be submitted at time of presentation of the_ Shipping Bill in the Export Deptt. or with Asst. Collector of Customs (Drawback) after the shipment and thereafter also make necessary arrangements for verification of the statements. Where the exporters, are not the manufacturers of the garments, the statements are to be sign~d jointly by the manufacturer and exporter. Any modification shall be intimated by the manufacturer/exporter to the assistant Collector of Customs of the Port of'Export.

(2) In case where the manufactory is located at a place other than the port of shipment one set of similar statement 'A' and 'B' shall also be submitted by the exporter/manufacturer to the Assistant Collector of Customs

Central Excise having jurisdiction over the manufactory who shall verify the statement and send intimation to the Asstt. Collector of Customs concerned of the post of export as to the correctness of the particulars given in the statement.

(3) In these -cases, where the manufacturer/exporter is unable to file statements '11': and 'B' referred to aoove, the claim shall be settled at the rates indicated against (ii) above.

(4) The expression 'fabric content' appearing at (i) and (ii) above refers only to the main/outer fabric contained in the garments and does not include the fabric utilised in interlining, collors, cuffs, _ pockets etc. and other embellishments.

STATEMENT A

Name and full addres8 of the exporter .. NumB and fun aildfl'ess of the mam{,facturer .

Statement of our claim for drawback for gannents at all industry rate under sub-serial :No. 2718 of drawback public notice No. 40 dated 19th September, 1980

A. Shipping Bill No. and Date:

B. Vessel's name or whether by air: C. Description of the Garments exported & model number:

D. Quantity Exported: (No. of Pieces & Weight)

E. Net F. O. B. value:

F. i) Full description of basic cloth used and the fibre com~ position. Also state whether a part is embroidered:

H) Counts/denier of basic cloth per square meter used.

iii) Grammage of the basic cloth used:


G. Total net sq. meters of basic cloth utilised in the exported garments:

d)· Un~embroidered cloth:

H) Embroidered or processed cloth:

H. Net quantity of basic cloth in square meters retained in the exported garments:

i) Un-embroidered cloth.

ii) Embroidered or processed cloth.

I. Add 7 % or 12 % as the case may be to the basic cloth retained in the exported garments towards wastage:

i) for un-embroidered cloth:

ii) for embroidered or processed cloth.

J. Total Quantity of basic cloth i. e., net consumption + 7% or 12% as the case may be, in terms of square metres.

i) unembroidered.

ti) embroidered or processed.

K. Net weight of the basic cloth with 7% or 12% as the case may be, wastage without the weight of embroidery.

L. Average Central Excise Duty incidence per square metre of basic cloth (as per purchase Statement 'B' attacheq).

i) ·for un-embroidered cloth.

ti) for embroidered or processed cloth.

M. Total amount of Central Excise Duty involved in the basic cloth 1. e. net fabrics content plus 7% or 12% as the case may be.

i) ... Sq. Mtrs. (Unembroidered @ Rs .... per Sq. Mtrs.)

Ii) ... Sq. Mtrs. (Embroidered or processed @ Rs. '" per Sq. Mtrs.).

:K. Total drawback clairJwd:

i) @ 2.5 of the F.'O. B. value plus

il) 7% or 12% (as the case may be of Basic Cloth as on 'M' above). plus

iii) @ Rs.... per Kg. of yarn content as ·per Sub-se~ial number.

2602 Or 2603 or 2604 or 2605.

iv) @ Rs .... per Kg. for Dyed Fabrics.

(As per Column 'K' above) .. ..

Total ................................ .

. .. Square metres.

. .. Square metres.

\ '

517

Certified that we are not availing ourselves of Central Excise benefit under Rule 191-A and 191-B'nor shall we at any time avail these benefits from the Collectorate of Central Excise. The fabric used is fully duty paid.

(Signature of Exporter) (Signature of Manufacturer)

STATEMENT 'B'

No.:nU3 wnd full address of the exporter .... Nwme and full 'ad4ress of the manufacturer '

I. Receipt of duty paid fabrics for manufacture of garments exported as per Statement 'A'

.'" . ' , '" " 0 ~

~~ .A~ 0 0 .. ~ '5l.§'E '6 Composition of fabrics ~o ". 0 • '" t ~ " 0:;:; :g- ~ Z • E Vh~f .; "" <§5 l:. 0 " •• 0 "",

Z • ~.~ o· • :>1 :>1 ¥J..d 'Ci;j ~ ~So .00< - .- ~~> 0 Warp &

C d Weft and Counts/Gra.m~

"' .~~Z -""- A" ~

'" • _~:l >,

C;;L' Denier

~...,.- c:.> " •• .,; Metre mage per Square metre ~]&i ".- •• • ~

~"O'a.5 ~A " '" , ZEu,t ~'" C:-5 ;:; ii 0' ~-A Z " "' > '" " 1 2 3 4 5 6 7 & 9 10 11

Average duty per Square metre

518 SERIES I No. 49

IL Receipt of duty paid fabrics subsequently processed or ~mbroidered out of the above cloth to manufacture ga.rments exported

(Common for r and II)

'!Il'.!>:: t.l 0;:0 1-0 " '>. .~ bkb!J;., ~1i~cij ~b"!'o"" '" $1 g bas. ~ . ct..=s.~ Z >"~ =,::s3 k · ........ ·~Iltl cP:sel-< ';::. I:i .... a e.e;,! Particulars of Export.

~o • " • -o'>j& §b u .... t/jC1) Poo 0A.o Po.;: 0:a

"~ :3E

,'i~ A

1

• S b .'" II ,5~~~ • ~a;t: •• " • ° &!~ :>i s !!~ 'Sl:: .... @ .s

'" ° >'~<4 - ~ ~ I-< 0 '" 2'g • " ° • gB~~ " ,-,:;:1m .- 0

!:' Q ....... -;:; " Z '" ;:~, Z

2 3 4 5 • 7

.'" cP (I)._ ,," A ml-<t.lO - 00 J-. (.) .... ;"'.0

"O~ ~ AS ·0 ","0

';';;3 J;I-o ~~ o A ...... 0

'" «

8 9

,o"g·c !1S::..='iij 3$§~~ ct-§A :;:I 0.., Ul rc:::I £~ S~C1) 0 "" "'·0 "00

C1) ~.::l s.,.ci ;:::1iI-5'O'g+ 0-",.0",

-D¢~oS d_ E gja> ~oo

~~§.g~ci S:!I-r;" x>.lJ: .... <l.l ~o;:'C ~~ 0

10 11 12.

Average duty per square metre

o E .... .q . .c~"

g!l'O~o:4 :Oa;~~ci"" t:§B .... Z§ Shipping 0(lSQcP S

Bill No. ill M$eci2 Q

13.

This is to certify that the information given above is correct to the best 'of our knowledge.

Quantity Date Exported

14.

(Signature of exporter) (Signature of manufacturer)

20. Floor covering including carpets

Sub. S1. No.


28Q1 Floor coverings including carpets, not elsewhere specified.

2802 Woollen Carpets other than machine made woollen tufted carpets.

Rate of Drawback


Rs. 0.35 (Paise thirty five only) per kg.


All Central Excise.

Explanation: 'Woollen Carpet' means carpet, woollen yarn content of which is not less than 50% by weight.

2803 Coil' or jute mats or mattings.

2804 Carpets made out of t'fylon filament yarn/Polyester filament yam/!Iixed yarn of Nylon and Polyester fi13:ment yarn.

Rs. 660/':' (Rupees six hundred and sixty only) per tonne of jute content.

Rate on filament yarn content is speci~ fied against sub~item (i) to (iii) of item (A) of Sub-Serial No. 2603.,

29. Footwear and parts thereof

Sub. 81. No.


2901 Footwear and parts thereof.

2902 Footwear with leather upper (but excluding those with tyre soles and Kolhapuri Chappals).

i) where the F. O. B. value is less than Rs. 20/(Rupees twenty only) per pair.

ii) where the F. O. B. value is Rs. 20/- (Rupees twenty only) or more but less than RS . .., 40/(Rupees forty only) per pair.

iii) where the F. O. B. value is Rs. 40/- (Rupees forty) or more per pair.

2903 Leather uppers including lasted, uppers with or without accessories like Iseles, socks linings, heel covers and other embellishments.

(a) Boot/Bootie/Shoe uppers with polyurethane fOO.m laminated fabric as lining material.

Rate of Drawback

Rate ,to be fixed on an application from the individual manufacturer / /exportel·.

5% (Five percent only) of the F. O. B. value.

3.7% (Three point seven per cent only) of the F. O. B. value or Re. 1/- (Rupee one only) per pair whichever is more.

2.6% (Two point six percent only) 01'

Rs. 1.48 (Rupees one and paise forty eight only) per pair whichever is more.

plus The exporter shall also be paid in res

pect of Zip fastener, the duty of Customs or the duty of Central Excise, as the case may be, where the above goods, are fitted with imported or indigenous zip fasteners in the manner laid down under item (c) of SubwSew nal No. 2104 subject to the conditions mentioned therein.

4.5% (Four point five percent only) of the F. O. B. value.

All Central


40% 60%

40% 60%

·10% 60%

o

9THMAIWH,.1981 (PHALGUNA 18, 1902) 519

Sub. Description of goods Rate of Drawback Allocation Cus. C. Ex. Sl.N~O_' ____ ~ ______________ ~~ ____________________________________________________________ 7-_

(b) Others.

. 2904 Soles made of l~ather.

2905 Soles made of Synthetic rubber.

2906. Footwear and parts thereof made of plastic materials.

2907 Rubber Canvas footwear.


The exporter shall -also be paid in res~ pect of Zip fastener the duty of Customs or the duty of Central Excise, as the case may be where the goods mentioned at (a) and (b) above, are fitted with Zip fasteners, in the manner laid down under item (c) of Sub-serial No. 2104 subject to the conditions mentioned therein.

3.3% (Three point three percent only) of the F. O. B. value.

Rs. 0.50 (paise fifty only) per kg.

As per the relevant Sub-Serial No. under Seri~l N: o. 19 specified in this Sche· dule in respect of materials from which the goods have been manufactured.

2.5% (Two point five per cent oniy) of the F. O. B.' value.

30. Umbrellas and umbrella. fittings

Sub. S1. No.


3001 Umbrellas and Umbrella fittings, not elsewhere spe· cified.

Ra.te of Dra.wback


40% 60%

40%60%

All Central Excise.

All Central Excise.


Umbrella frames a.nd parts thereof:

3002 (a) Fluted ribs Rs. 785/- (Rupees seven hundred and All Central Excise eighty five only) per tolll1e.

(b) Other ribs

(c) Other. components and parts of Umbrella

Rs. 400/- (Rupees four hlIDdred only) per tonne.

As per the relevant suP-serial No. specified in the Schedule, in respect of : material fro~n whiCh the goods have been manufactured~

31. Hun-Ian hairs and producu thereof not elsewhere spooified

Sub. Sl. No.


.3101 Human Hairs and Products thereof, not elsewhere spe·cified.

3102 Human Hairs and Products thereof, not elsewhere specified.

Rate of Drawback

Rate to be fixed on an application from the individual ,manufacturer/exporter.

Drawback at the appropriate rate' specified in t~is schedule in respect of ccntainers and packing materi81s u:o:€d, if any.

32. Products made of ashestos, cement. or both

Sub. Sl. No.


3201 Products made of Asbestos, Cement or both, not elsewhere specified.

3202 Asbestos Cement pressure, pipes and couplings.

3203 Asbestos Cement products not otherwise specified.

Rate of Dmwback

Rate to be fixed on an application from an individual manufacturer/exporter.

Rs. 360/- (Rupees three hundred and sixty only) per tonne.

Rs. 210/- (Rupees two hundred and ten only) per tonne.

33. Ceramic products, refractories ahd potteries

Sub. Sl. No.


3301 Ceramic Products Refractories and potteries, not elsewhere specified.

. ·~302 Ceramicware/chinaware

Rate of Drawback

Rate to. be fixed on an application _from the individual manufacturer/exPQtter .

Rs. 15/- (Rupees fifteen only) per tonne.

All Central Excise.



305/- 55/-

160/- 50/-

AIl(')cation CUS. C. Ex.

All- ,Customs.

520 BERmB I No.. 49'

34. GlaSS and glasswa.re including glass mirror and yaeuum flasks

Sub. SI.·No.


3401 Glass and Glass-ware including Glass' Mirror and Vacuwn Flasks .not elsewhere specified..

3402 Refills for Vacuum flasks.

3403 Vacuum Flasks, all sorts.

"3/W4 Laboratory. ,Glass-ware.

3405 Glass s~el~s, Glass shells for electric lighting bulbs flourescent lighting tubes, glass globes and gIllS(! Chimneys for lamps and lanterns.

3406 Glass vials/phials/ampoules when exported as such (i. e. not containing any export product).

3407 Glass bottles, when used for containing other export goods.

3408 Glass and Glass Ware not otherwise specified,

3501 Finished Cultured Pearls, not elsewhere specified.

Rate of Drawback

Rate to be fixed on an application from individual manufacturer/exporter ..

Rs. 61/- (Rupees sixty one onJy) per tonne.

Drawback at the rate specified against appropriate sub-serial No. under this Schedule in proportion to the material/component content.

Rs. 108/- (Rupees one hundred eigth only) per tonne.

Rs. 81/- (Rupees eighty one only).

Rs. 83/- (Rupees eighty th,ree 9nly) per tonne.

Allocation ellS. C. Ex.

AU Central Excise ..

83.00 25.00

25.00 56.00

25.00 58.00

Rs. 975/- (Rupees nine hWldred and sa.. All Central Excise .. , venty five only) per tonne.

Rs. 61/ (Rupees sixty one only) per All Central Excise.tonne.


86. Iron and steel except ingots and other primary forms (Including blanks for tubes and pipes) of iron and steel

Sub. Description of goods· 81. No.

3601 Iron and Steel except Ingots and other' Primary forms including _Blanks for tubes and Pipes) of Iron and Steel .not elsewhere specified.

3602 Steel bars, rods:, rounds, semi-rounds, squares, Rectangular, Polygonal, flats and mild steel wires, when exported in as rolled condition~

3603 Iron Castings,- e:'1 sorts.

3604 Steel Castings, all sorts.

3605 Articles made of semi-finished steel including blooms billets, slabs, sheet-bars, tin bars, and hoe bars.

'3606 Articles made of bars, rods, Coils, Joints, angles, channels (other than slotted channels), tees and other shapes and sections.

3607 Forged steel article, whether or not machined.

3608 Articles of Cold rolled sheets/strips.

3609 Articles made of flats (not exceeding 5 mm thickness) and other sheets/strips.

- Rate of Dra-wback Allocation Gus. C. Ex.


Rs. 360/- (Rupees three hundred and All Central EXCise. 0

sixty only) per tonne.

Rs. 75/- (Rupees seventy five only) All Central Excise. 0

per tonne.

Rs. 380/- (Rupees three hundred and AU Central Excise._ eighty only) per tonne.

Rs. 380/- (Rupees three hundred and All Central Excise._ eighty only) per tonne.

Rs. 380/- (Rupees three hundred and AU Central Excise .. eighty only).

Rs. 470/- (Rupees four hundred and All Central Excise. 0

seventy only) per tonne.

Rs. 750/- (Rupees seven hundred and All Central Excise. fifty only) per tonne.

Rs. 520/- (Rupees five hundred and All Central Excise. twenty only) per tonne.

3610 Articles made of flats (exceeding 5 mm thickness) and 0 Rs. 390/- (Rupees three hundred and All Central EXCise. 0

plates. ninety on~y) per tonne.

3611 (a) Articles made of steel wire, viz. wire gauge, mesh netting, chain link fencing, steel stranded wires, panel pins, steel wire and steel nails, steel barbed wire and wire brushes.

(b) Steel welded mesh/ welded wire mesh.

3612 Seamless steel pipes and tubes and articles made thereof.

3613 Pipes and tubes made out ~f cold rolled steel sheets! /strips and articles thereof.

3614 Fittings made of Steel, for pipes and tubes.

(a) made of steel sheets/strips of less than 5 mm well thickness.

(b) Others.

Rs. Rs.

Rs. 380/- (Rupees three' hundred and All Central Excise._ eighty. only) per tolUle.

Rs. 385/- (Rupees three hundred and eighty five only) per t~nne.

°Rs. 380/- (Rupees three hundred and eighty only) per tonne.

Rs. 750/- (Rupees seven hundred and fifty only) per tonne.

Rs. 520/- (Rupees five hundred and twenty only) per tonne.

Rs. 890/- (Rupees three hundred and ninety only), per tonne.

All Central Excise. 0

All Central Excise

AU Central Excise

All Central Excise,

All Central ~XCiB8

---r-

•

.$TIJ,']lfA.RCH, 1981 (PHA.LGUNA. 18, 1902)

Sub •. , .S!. No:

Description ,of goOds

521

Rate of Drawback All~tion Cus. C. ~._

--------------------------------------~-------

3615 Bolts, nuts, rivets, screws, washers and builders hard~ ware made of steel:

(a) made of sheets.

(b) others.

3616 Steel structurals, fabricated or not. whether assembled . or . not (excluding .Transmission line towers) and

tubular s~eel structurals.

3617 Collapsible gates made of steel, steel-rake, multipron and steel rat trap.

3618 Steel flexible tubing. enamel ware, steel I Gamelas ·and pans.

3619 Belt fastners (made of steel) rolling shutters, assembled or unassembled drums, steel trunks, watering cans and Jerry cans, other than those made of cold' rolled sheets/strips.

3620 Slotted angles •. panels, panel plates, panel dividers.

(a) made of cold rolled sheets.

(b) Others.

3612 Steel tubular inter locking structures, fabricated pipe works, conduit lock nuts, G. I. case brass strainers.

3622 Galvanised Steel products, all sorts, not otherwise specified.

Rs. Rs.

Rs. 520/- -(Rupees five hundred and All Central Excise. twenty only) per tonne.

Rs. 390/- (Rupees three hundred -and All Central Excise. ninety only) per tonne.

Rs. 380/- (Rupees, three hundred and All Central Excise. eighty only) per tonne .

Rs. 380/- (Rupees three hundred anq All Central Excise. eighty only) per tonne.

Rs. 770/- (Rupees seven hundred and All Central Excise. seventy only) per tonne.

Rs. 535/- (Rupees five hundred and thirty five only) per tonne.

Rs. 770/- (Rupees seven hundred and seventy only) per tonne.

Rs. 535/- (Rupees five hundred and thirty five only) per tonne.

Rs. 520/- (Rupees five hundred and twenty only) per tonne.

a) 96% (Ninety six percent) of the rate indicated above against each;

b) Rs. 230/- (Rupees two hundred and thirty only) for<";,every tonne of galvanised product.

\

All Central Excise.

All Central ,Excise~

All Central EXcise.

All Central Excise.

All Central Excise~

All Central Excise.

37. Non-ferrous metals and metal alloys

Sub. <

81. No. Description of goods

3701 Non-ferrous metals and metal alloys not elsewhere specified.

3702 Articles of Nickel.

3703 Articles of Tin.

3704 (a), Aluminium ingots.

(b) Aluminium rolled and extruded products. exported in as rolled or extruded form when exported under claim for rebate of Central Excise Duty under item 27 of the 'First Schedule to the Central Excises and Salt Act, 1944.

Rate of Drawback

Rate to be· fixed on an application from the individual manufacturer! /exporter.

Rs. Rs.

Rs. 22.50 (Rupees Twenty~two and All Customs. paise fifty only) per Kg. of nickel content.

Rs. 59/- (Rupees fifty nine only) per All Customs. Kg. of tin content. ,

Rs. 500/- (Rupees five hundred only) All Central Excise .. per tonne.

3705 Articles .of aluminium and its allOys made from sheets/ Rs. 7/- (Rupees seven only) per Kg. /strips/Circles (other than circles having thickness of and above 0.50 nun. but not above 1.22 mm);'

AU C. Ex.

3706 Articles made .of aluminium and its alloys.

3707 Articles of Zinc and its alloys.

3708 Articles made wholly of Copper -

(a) Made of Sheets/strips/Circles.

(b) Others.

3709 Articles of Gun Metal.

3710 Articles of lead and its alloys.

.3711 Articles made ot alloys ot copper (other than Brass 1'~, Artware). not otherwise specified.

Rs. 2.90 (Rupees two and paise ninety All C. Ex. only) per Kg.

Rs. 5.80 (Rupees fi'~e and paise eighty All Cu.sto~ only) per Kg. of Zinc content.

Rs. 15.20/- (Rupees fifteen and paise 14.25 • twenty only) per Kg.

Rs. 14.45 (Rupees fourteen and paise All Customs. forty five only) per Kg.

Rs. 15.75 (Rupees fifteen and paise All CUstoms. seventy five only) per Kg.

Rs. 5/- (Rupee~ five only) per Kg. All Customs •

Rs. 11/- (Rupees eleven only) per Kg. All Customs.

0.75

I

522 SERIES I No. 49

pescription -of goods Rate of Drawback· Allocation eus. C,,)tx.

3712 Metal Alloys, not otherwise specified. Drawback at the rate a:pp~icaple _ under

Sub. S1. No.

the relevant Sub-Serial No. specified in this schedule in proportion to the material content.

Note: 1) The rate's of drawbaCk specified against sub-serial No. 3705 and 3706 shall not be applicable to(a) Goods falling under item 27 of the First Schedule to the Central Excise and Salt Act, 1944.

(b) All Aluminium Conductors.

2) The rates of drawback specified against Sub-Serial No. 3707 to 3712 shall not be ap,Plicable in respect of goods covered by item 26A, 26B and 27 A of· the First Schedule to the Central Excise and Salt Act, 1944. , ;

38. Manufacture of metals, no~ elsewhere specified

Description of goods Rate of prawback Allocation eus. ,C. Ex.

Rs. 'as. 3801 Manufactures of Metals not elsewhere spec~fied. Rate to be fixed on an application

from the individual manufacturer / /exporter.

3802 Mild Steel Paper pins and clips Copper coated. Rs. 800/- (Rupees eight hundred only) per- tonne.

367/- 433/·

3803 Mild Steel paper pins and clips other than copper coated.

Rs. 380/- (Rupees three hundred and 'eighty only) per tonne.

All C. Excise.

3804 Utensils and Hospitalware made of non-magnetic equality stainless steel sheets/strips/circles of 22 to 28 BG.

3805 Copper bottomed Utensils made of non-magnetic stainless steel sheets/strips/circles of 22 to 28 BG.

Rs. 45/- (Rupees forty five only) per kg.

Rs. 40/- '(Rupees forty only) per Kg.

All Customs.

All Customs.

Note: The drawback rate indicated under sub-serial No. 3804 and 3805 is payable provided for every export of 100 Kgs. (One hundred only) of products mentioned therein, the exporter produces evidence to the satisfaction of the Asstt. Collector of Customs: -

(a) direct of importation, within three months imme diately preceding tlte date of tlte Shipping Bill, of Stainless Steel sheets/strips/Circles equal to 112.5 (one hundred twelve point five) Kgs. ill respect of products falling under sub-serial No. 3804 -and 95 (ninety five kgs) in respect of 'products falling under sub-serial No. 3805; or /

(b) Invoic~ and sale Note of the Minerals & Metal Trading Corporation evidencing the release of m~terial within three months immediately preceding the date <Yf Shipping Bill.

Provided further that such direct import of purchase from the Minerals & Metal Trading Corporation as the case may be, has not been-

i) similarly co-related to and accounted for against any other previous exportation.

il) previously re-exported as such or in any oUler form with or without claim for drawback.

Explanation: In order to determine whether the importation or release of material is within 3 months immediately preceding the date of Shipping Bill, the date of clearance of the goods\ against the relevant Bill of Entry for Home Consumption shall be the date of importation in case of materials imported directly. The date of invoice/ /Sale note whichever is later, shall be the date of import in respect of materials released by the Minerals & Metal Trading Corporation.

3806 Articles made from Stainless steel:

(a) Made of billets, bars and Rods. (b) Made of sheets/strips/circles.

3807 Bra.ss artware and Electro plated Nickle Silver (EPNS) ware and articles.

3808 Aluminium utensils, all sorts.

3809 Articles made of tinplate/sheet plain, lacquered printed, lacquered and printed, all sorts.

3810 Articles made of electrolytic tin plates (M. R. Quality D 100/50) other than those covered by sub-serial No. 3809.

381{ Hurricane Lanterns.

3812 Steelwire topes, all sorts inclucUng locked coil wire ropes all sorts with or without fibre core:

(8;') "Jut-e content.-thereof.

(p) If ~~lvanised.

3813St~~1:A.rcWeldi;;g OreCtrodes.

Rs. 475/- (Rs. four hundred and seven~y five only) per tonne.

Rs. 850/- (Rs. Eight Hundred and fifty only).

Rs. 8.35 (Rs. eight and paise thirty five only) per Kg.

Rs. 5 (Rs. five only) per Kg.

Rs. 1045/- (Rs. One thousand & fortyfive only) per tonne.

Rs. 3.60 (Rs. three and paise sixty only) per Kg.

Rs.990/- (Rs. nine hundred ninety only) per tonne.

/

All Central Exci::;e

All Customs~

All Central EXCise

All Central Excise

All ~ Customs.

All Central EXCise.

Rs. 660/- (Rs. six hundred & sixty only) All Central Excise per tonne.

Rs. 400/- (Rs. four hundred only) for All Customs. steel content. '

Rs. ~380/- (Rs. three hundred & eighty All Central'-Exise. only) per tonne of steCi contetit~ ..

''-!:~~'';_~'''_M2 ~ .• r/

,"

o

~-

"



3814 (a) Pressure stoves mainly made of brass.

(b) Burners made of brass.

523


22% (twenty two per cent only) of the All Customs, FOB value.

Rs. 11/- (Rs. eleven only) per kg.

3815 Pressure lamps, lanterns and blow lamps. mainly made 15% (fifteen percent only) of the FOB All CUstoms. ' of brass. value.

3816 GUll Metal valves, all sorts.

3817 Safety :ij.azor Blades:

(a) made from carbon steel strips.

(b) made from stainless steel strips.

(a) Rs. 15.75 (Rs. fifteen paise seventy All CUstoms. five only) per Kg. of gun metal content.

Plus

(b) DraWback at the rate applicable under the relevant sub-serial number in respect of other materials in proportion to the material content.

Rs. 5/- (Rs. five only) per 1000 blades. 3.70

25.25

1.30

1.00

Note: The above rate of drawback are inclusive of drawback on paper used in wrapping the individual blades. and the packets only. If these are not used, the rate shall be reduced by Re. 1/. (Re. One only) per one thousand blades. The drawback will, however, be admissible in respect of other packing materials used, if any.

3818 Enamelled copper winding wire of 44 gauge and Rs. 14.75 (Rs. fourteen and paise se- All Customs. thicker. venty five only) per Kg.

3819 Pressure cookers mainly made of aluminium. Rs.6/w (Rs. six only) per Kg. All Central Excise.

3820 (i) Aluminium foils/Taggers when used for packingJ other export goods. . . IRs. 10/- (Rs. ten only) per Kg.

(ii) Articles made of aluminium foil/taggers. j All Central Excise.

3821 Tyre bead Wire.

3822 ~anufacture of ~etals and parts thereof (other than all Aluminium Conductors and Aluminium Conductors steel reinforced). not elsewhere s;>ecified.

Rs. 400/- (Rs. four hundred only) per tonne.

As per the relevant sub-serial no. specified in this Schedule, in respect of material from which the goods have been manufactured.

10/- 390/-

39. Tools for use in' the hands or machine

Sub. SL No.


3901 Tools for use in the hands or machine, not elsewhere specified.

3902 Steel files, all sorts.

3903 Vices: (a) made mainly of cast iron.

(b) Welded (made mainly of mild steel plates).

3904 Tools made of high speed steel:

(a) Gear Cutting tools.

(b) Saws, Segments and saw blades.

-( c) Drills, all sorts.

(d) Reamers, all sorts.

(e) Threading tapes, threading dies and chasers.

(f) Tools for lathes, shapers and planners.

(g) Smal1 and Cutting Tools not elsewhere specified.

3905 Tungston Carbide tips, tungston inserts, plates rods, round etc.

.3906 Diamond Cutting tools-

(0.) Drill Bits

(b) Diamond dressers

(c) Diamond grinding wheels. }

Rate of Drawback


Rs. 870/- (Rupees eight hnndred and seventy only) per tonne.

Allocation Cw. C. Ex.

520/- 350/-

Rs. 120/· (Rupees one hundred and AU Central Excise. twenty only) per tonne.

Rs. 400/· (Rupees four hundred only) AU Central Excise. per tonne.

Rs. 30.80 (Rupees thirty and paise All CUstoms. eighty only) per Kg.

Rs. 25.85 (Rupees twenty five and paise eighty five only) per Kg.

Rs. 24.25 (Rupees twenty four and paise twenty five only) per Kg.

Rs. 185/- (Rupees one hundred and eighty five only) per Kg. of tungston carbide content.

14% (Fourteen percent only) of the F.O.B. Value.

AU Customs.

All Customs.

All Customs.

AU Customs.

524

SUb. ;:;1. No.


SERIES I No. 49


3907 Drop. forged and tools

(a) Galvanised. Rs. 750/- (Rupees seven hundred and 520/fifty only) . per tonne.

230/-

(b) Nickel or chrome plated.

(c) Others.

Rs. 625/- (Rupees six hundred and twenty five -only) per ~OIUle.

Rs. 54.0/- (Rupees five hundred and forty only)t per tonne.

3908 Machine tools with or without accessOries:

(a) Centre lathe or Turret lathes. ,1% (Four per cent only) of the F.O.B. value.

(b) Pre-selector turret lathes. 10% (Ten percent only) of the F.O.B. value.

(e) Pre-selector WliversaJ lathes. 6% (Six percent only) of the F.O.B. value.

(d) Capstan lathes. 3% (Three percent only) of the F.O.B. value.

(e) Presses. 4% (Four percent only) of the F.O.B. value.

(f) Grinders, drills, drilling machines and lathes, not 2.5% (Two point five percent only) of otherwise sp,ecified. the F.O.B. value.

(g) Machine tools, not otherwise specified. 1.5% (One point five percent only) of the F.O.B. value.

3909 Tools not otherwise specified. As per the relevant Sub-Serial No. specified in this Schedule in respect of materials from which the goods have been manufactured.

Sub. SI. No.

4001 Power generating where specified.

4002 Boilers. c

40. Power generating machinery, Parts thereof


machinery parts thereof, not else-

Rate of Drawb~

Rate to be fixed on an application from the individual manufac~urer/exporter.

Rs. 380/- (Rupees three hundred and eighty only) per tonne.

515/- 110/-

All Central Exicse.

3% 1%

8% 2%

4% ,2%

2.5% 0.5%

0.5% 3.5%

1% 1.5%

All Central Exicse.


All Central Excise.

4003 Internal combustion engines:. 2% (Two percent only) of the F.O.B. luI Central Excise. value.

4004 Parts of internal combustion engines made of cast Rs. 75/- (Rupees seventy five only) per iron. - tonne. \

4005 Parts of internal combustion engines maile of aluminium Alloy.

4006 Radiator assemblies of Internal combustion engines excluding oil coolers and air cooled ratiators, namely:

(i) Copper-brass construction. (ij) Steel-brass.

(iii) Radiator cores of copper-brass construction.

Rs. 4.60 (Rupees four and paise sixty only) per Kg.

Us, 10/- (Rupees ten only) per Kg. Rs. 7/- (Rupees seven only) per Kg. a<. 12/- (Rupees twelve only) per Kg.

All Central Excise.·

All Central Excise.

All Customs. 6.50 0.50

All Customs.

1007 Gaskets for internal combustion engines. 15% (Fifteen percent only) of the All Customs.

4008 Forged steel components for internal combustion.

4009 Starter motor, ignition coil, commutator, armatures and Field coils.

4010 S1ngl~ cylinder pumps for internal comb~on engines.

4011 Delivery valves, elements and nozzle holders for internal combuStion engines.

4012 Parts of internal combustion engines made of' metal alloys.

4013 Parts of internal combustion engines made of rubber, plastics, copper and brass.

F.O.B. value.

Rs. 470/- (Rupees four htmdred and seventy).

6% (Six percent only) of the F.O.B. value.

0.3 % (Point three per cent only) of the F.O.B. value.

0.3% (Point three percent only) of the F.O.B. value.

As per the relevant sub-serial No. specified in this schedule, in respeet of material from which the goods have been manufactured.

As per the relevant sub-serial No. specified in this schedule, in respect of material from which the goods have been manufactured.

All Central Excise.

All Customs.

All Central Excise.

All Central Excise.

4014 All other parts of internal combustion engines, not 3% (Three percent only) of the F.O.B. All Central Excise. otherwise specified. value.

o

9TH MARCH, 1981 (PHALGUN.4 18, 190.8)

41. Agricultural machinery and implements, parts thereof

Sub. S!. No.


4101 Agricultural machinery and implements, parts thereof! not elsewhere specified.

4102 A;gricultural machinery, implements and parts thereof.

(a) Made of Cast iron.

(b) Others, made of steel.

Rate of Drawback

Rate to be fixed on an application from the individual manufacturer! /exporter.

Rs. 75/- (Rupees Senventy five only) . per tonne.


42. Office machines, parts thereof

Sub. S1. No.


4201 Office machines, Parts thereof.

4202 (a) Electronic Calculators. I (b) Micro processors computers or Computer peri

pheral units.

4203 Typewriters, teleprinters & duplicating machines, all sorts.

Rate of Drawback

Rates to be fixed on an application from the individual manufacturer / /exporter.

20% (Twenty percent only) F.G.B. value.

of the

3.5% (Three point five percent only) of the F.O.B. value.

48. Metal working machinery, parts thereof

Sub. S!. No.


4301 Metal working maChinery parts thereof, not elsewhere specified.

4802 Metal working machinery parts thereof.

Rate of Drawback


As per the relev~t sub-serial no. specified in this schedule in respect of materials' from which goods have been manufactured.

44. Textile Machinery J parts thereof'

Sub. S!. No.

Description of gOOds Rate of Drawback

525


All Central Excise .

All Central Excise.

Allocation CllS. C. Ex.

All Customs.

All Central Excise.

Allocation CU$. C. Ex.

AHccation CU$. C. Ex.

------------------~----------------------------------------------------

4401 Textile, Machinery and parts thereof, not elsewhere specified.

4402 (a) Speed frames and ring frames. (b) High speed winding machines

rising machine. and cloth merce- I

r 4403 Comber/Carding machine.

4404 Textile machinery, parts and accessories, not otherwise specified.

Rate to be fixed on ah application from the individual manufacturer/exporter.

5% (Five percent only) of the F. O. B. value.

10% (Ten percent only) of the F. O. B. value,

3% (Three percent only) of the F. O. B. value.

40% 60%

40% 60%

All Central Excise.

45. Machinery for other purposes and industries equipments, appliances (other than electrical)

Sub. S1. No.


----------------------------~------------------

4501 Machinery for other purposes and industries equipments. Appliances (other than Electrical) not elsewhere specified.

4502 (a') Oil mill Machinery in assembled/SKD/eKD condition.

(b) Filter Press.

. (c) Other' parts of oil Mill machinery,..

Rate to he fixed on an application from the individual manufacturer/exporter.


3% (Three percent only) of the F. O. B. valu_e .

6% (six percent only) of the F.' O. B. value.

A Uocation Cus. C. Ex.

80% 20%

AU Central EXCise.

All Central Excise.

526 /


4503 i) Centrifugal and ~-nonMcentrifugal pumps.

ii) Centrifugal and non-centrifugal pumps,fitted with Internal combustion engines.

iii) Centrifugal and non-centrifugal pumps fitted with electric motors.

4504 Sewing machines, all sorts, with or without hand attachment, base, cover stand, table, arm, bed, inclu

. ding sewing machines, in SKD/CKD conditions and parts and accessori~s thereof.

4505 IndustrIal Steel Roller/ bush chains whether assembled or Wlassembled and whether in running length or otherwise.

4506 Machinery for other purposes and Industries equipments and appliances (other than electrical) and parts thereof not otherwise specified.

SERIES I No. 49

Rate of Drawback Allocation eus. C. Ex.

Rs. 145/- (Rupees one hundred and All Central EXCise. forty-five only) per tonne.


At the appropriate rate specified in this schedule in respect of pump and the electric motor;

Plus

The Central Excis.e duty, if any on pump or electric motors, or both, provided the same has not been claimed/obtained as rebate or refund under the Central Excise, Rules, 1944.

All Central Excise.

1.7% (One point seven percent only) All Central Excise. of the F. O. B. value.

as. 880/- (Rupees eight hundred and eighty only) pel' tonne. All Central Excise.

3% (Three percent only) of the F.D.B. AU Central Excise. value.

Note: The above rate of drawback shall not be applicable to Refrigerating and Air Conditioning machinery, appliances and parts thereof.

46. Electrical power machinery, equipment for distributing electricity. switchg'1ar, parts thereof

Sub. S1. No.


4601 Electrical Power machinery, ·equipment for distributing electricity, switchgear, parts thereof.

4602 CA) Stator and rotor stacks-

(I) Made of CRNGO steel sheets.

(ii) Other.

(B) Aluminium die cast rotors-

(I) Made of CRNGO steel sheet

(il) Others.

4603 Motor Starter for electric Motors:

(A) Direct on . line starters:

(B)

(i) Upto and including 5.63 kw.

(ii) Above 5.63 kw' and upto 11.25 kw.

(iii) Above 11.25 kw and upto 22.5 kw.

Star Delta Starters:

(I) Upto 7.5 kw.

(ii) Above 7.5 kw and upto 22.5 kw.

(iii) Above 22.5 kw and upto 37.5 kw.

4604 All types of cables and conductors {other than All Aluminium conductors and Aluminium· conductors steel reinforced and bare copper conductors insulated or otherwise.

Rnte of Drawback

Rate to be fixed on an application from individual manufacturer/exporter.


Rs. 5.65 (Rupees five and Paise sixty. All Customs. five only) per Kg.

Drawback at the appropriate rate specified in this schedule in respect of containers and packing materials used, if any.

Rs. 5.00 (Rupees five only) per Kg.

Rs. 360.00 (Rupees. three hUndred and sixty only) per tonne.

Rs. 6/- (Rupees six only) per Unit.

Rs. 11/- (Rupees eleven only) per UniL

Rs. 14/- (Rupees fourteen only) per Unit.

~ Rs. 15/- (Rupees fifteen only) per Unit.

Rs. 30/- (Rupees thirty only) per Unit.

Rs. 41/- (Rupees forty one only) per Unit.

i) Rs. 4.60 (Rupees four and paise sixty only) per Kg. of insulation paper content.

ii) Rs .. 2.40 (Rupees two and paise forty only) per Kg. of Aluminium content.

iii) Rs. 5.50 (Rupees five ap.d paise fifty only) per Kg. in respect of impregnating compound content.

iv) In respect of other materials drawback at the rate applicable under the relevant Sub-Serial No. as specifIed in this Schedule in proportion to the material content.

AU Customs.

All Customs.

3.25 2.75

6.00 5.00

8.00 6.00

8.00 7.00 17.00 13.00

23.00 18.00

All Customs.

All Central EXcise.

All Central Excise.

0

~~ \

.·.9TH MAROH, 1981 (PHALGUNA 18, 1902)

SUb. S1. No.

Description CYf goOds

-4605 Galvanised transmission line towers.

Provided that:

iRate of Drawback

a) Rs. 538/- (Rupees five hundred and thirty eight only) per tonne.

Plus

b) the duty paid under item 52 of the First Schedule" to the Central Excise and Salt Act, 1944 on bolts and nuts. ,

527

Allocation Cus, C. Ex. '

290/- 248/-

i) the drawback at the rate specified at item (b) above v,lill be granted where the exporter produces' evidence to the satisfaction of the Assistant Collector of Customs of having paid the said duty on Bolts and Nuts supplied along with the transmission' line towers covered by a particular sale contract or order and shall be limited to the duty actually paid on 50 Kgs. of Bolts and Nuts~ per metric tonne of the export product in question, and

ii) the rebate of Central Excise duty paid on bolts and nuts in question has not been claimed/obtained under the Central excise Rules, 1944 either by the manufacturer or the exporter.

-4G06 Fractional Horse Power (F.H.P.) Electric Motors:

(A) Three phase % H. P. Motor.

(B) Two phase Motor viz: (i) 1/20 H.P.

(ii) 1/16 H.P.

(Iii) 1/12 H.P.

(iv) 1/8 H.P.

(v) 1/6 H.P.

(vi) 1/4 H.P.

(vii) 1/3 H.P.

(viii) 1/2 H.P.

4607 Electlic Motors all $orts of the following ratings: i) 0.75 Kw.

ii) Above 0'.75 kw but below 2.2 Kw.

iii) 2.2 K ... v and above but below 30 Kw.

iv) 30 Kw and above but below 55 Kw.

v) 55 Kw and above but below 200 Kw.

vi) 200 Kw and above but below 280 Kw.

vii) 280 Kw and above and upto and including 400 Kw.

"·4608 'Power and distribution transformers other than po-tential and current transformer viz:

(A) 11 KV /433 Volts transformer (aluminium wound): i) 25 KVA.

ii) 63 KVA.

iii) 100 KVA.

(E) 11 KV/433 Volts transformer (copper wOWld):

i) 25 KVA.

ii) 63 KVA.

iii) 100 KVA.

iv) 200 KVA.

v) 315 KVA. ,.n

Rs. 18.15 (Rupees eighteen and Paise fifteen only) per Unit.

Rs. 15.25 (Rupees fifteen and Paise twenty five only) per Unit.

Rs. 14/ (Rupees fourteen only) per Unit.

·Rs. 18.35 (Rupees eighteen and Paise thirty-five only) per Unit.

Re. 21.35 (Rupees twenty one and paise thirty-five only) per Unit.

Rs. 20.30 (Rupees twenty and Paise thirtyonly) per Unit.

Rs.24/- (Rupees Twenty four only) per Unit.

Rs. 28.15 (Rupees twenty eight and Paise fifteen only) per Unit.

Rs. 31.50 (Rupees thirty one and Paise fifty only) per Unit.

Rs. 30/- (Rupees thirty only) per Unit.

Rs. 27/- (Rupees twenty seven only) per Kw.

Rs. 18.50 (Rupees eighteen and Paise fifty only) per Kw.

Rs. 11/- (Rupees eleven only) per Kw.

Rs. 12.90 (Rupees twelve & Paise ninety only) per Kw.

Rs. 11,30 (Rupees eleven & Paise thirty only) per Kw.

Rs. 10.50 (Rupees ten and paise fifty only) per Kw.

Rs. 27.25 (Rupees twenty-seven and ~Paise twenty-five only) per KVA.

Rs. 21.20 (Rupees twenty-one and Paise twenty only) per KV A.

Rs. 17.45 (Rupees seventeen and Paise forty-five only) per KVA.

Rs. 48.75 (Rupees forty eight and Paise seventy-five only) per-'KVA.

Rs. 35.10 (Rupees Thirty-five and Paise ten only) per KV A.

Rs. 32.40 (Rupees Thirty-two and paise forty only) per RV A.

Rs .. 25.75 (Rupees twenty five and paise seventy five only) per KVA.

Rs. 22.80 (Rupees twenty two- and Paise eighty only) per KV A.

14J5 4.00

11.75 3.50

10.50 3.50

14.00 ·4.35

17.00 4.35

16.00 4.30

19.00 5.00

22.00 6.15

25.00 6.50

25.00 5.00

22.50 4.50

7.50 3.50

9.40 3.50

8.00 3.30

7.00 3.50

25.85 1.40

20.15 1.05

16.45 1.00

46.35 2.00

33.35 1.75

30.75 1.65

24.45 1.30

21.65· 1.1f>

528

Sub. S!. No.


vi) 630 KVA.

vii) 1000 KVA.

.viii) 1600 KYA.

(e) 33KVA/433 Volts transformer (Copper wound)

i) ·315 KYA.

ii) 630 KVA.

iii) 1000 KYA.

i':) 1600 KV A.

(D) 33 KVA/11 KV transformer (Copper wound):

i) 3150 KVA:

ii) 5000 KVA.

iii) 8000 KV A:

iv) ;1.0,000 KVA.

(E) 66 KV /11 KV tr~sformer (copper WOUJld):

i) upto 12000 K'/' A.

ii) 16000 KV A to 25000 KV A.

(F) 132 KV A/33 KV transformer (copper wound):

i) 10,000 KVA/16,ooO KV A.

ii) 20.~ KV::A(31,500 KV A.

Rate of Dz:awback

Rs. 19.40 (Rupees nineteen and Paise forty only) per KV A.

Rs. 15.90 (Rupees fifteen and Paise ninety only) per KVA.

Rs. 14.40 (Rupees Fourteen and Paise forty only) per KV A.

Rs. 24.25 (Rupees twenty~four and Paise twenty five only) per KY A.

Rs. 20/- (Rupees twenty only) per . KVA.

Rs. 17.50 (Rupees seventeen a..">ld Paise fifty only) per KV A;

Rs. 15.50 (Rupees fifteen and Paise fifty only) per KVA.

Rs. 13.45 (Rupees Thirteen and Paise forty-five only) per KVA.

Rs. 11.20 (Rupees eleven and, Paise twenty only) per KV A.

Rs. 10.20 (Rupees Ten and Paise twenty only) per KVA.

Rs. 9.60 (Rupees Nine and Paise sixty only) per KV A.

Rs. 10.30 (Rupees ten and Paise thirty" only) per KVA.

Rs. 9.50 (Rupees Nine and Paise fifty only) per KV A.

Rs. 12.00 (Rupees twelve only) per KVA.

Rs. 9.60 (Rupees Nine and Paise sixty only) per KVA.

SERIES I No. 49

Allocation CllS. C. E¥;.

18.40 1.00 ,

14.00 1.00

13.65 0.75

23.00 1.25·

19.00 1.00

16.50 1.00·

14.75 0.75

12.70 0.75

10.70 0.50

9.70 0.50

9.10 0.50·

9.80 0.50

9.00 0.50

11.25 0.75

9.10 0.50

Note: The above rates of drawback are exclusive of drawback in respect of transformer oil used. An additional drawback of Rs. 2000/ .. (Rupees two thousand) per kilolitre is payable on transformer oil exported either ,filled in transformer or exported in containers along with transformers, provided such transformers oil is not so exported in bond either under the Central Excise or Customs regulations.

4609 Electrical power machinery, equipment for 4istributing 3% (Three percent only). of the F.O.B. . All Central electricity and parts thereof not otherwise specified. value .

. 47 .. TelecoDUUlUlication equipment and apparatus parts thereof

Sub. S1. No.


4701 Telecommunication equipment and apparatus, parts thereof, not elsewhere specified.

Rate of Drawback


4702 (a) Transmitting tubes. ]0% (Ten percent only) of the F. O. B. " (b) Germanium 'Ilransistors and diodes. value.

(c) Connectors. (d) Liquid crystalS displays. 15% (Fifteen percent only) of the F. (e) Silvered Mica Plates/capacitors. O. B. value. (f) Resistors, other than heatirig resistors and carbon

fibn resistors. (g) Potentio-meters. including preset potentiometer

with or without switch. (h) Relays. (i) Peizo electric crystals. (j) Inter-com equipment.

. (k) Light emitting diodes, lamps an4 ~isplays. (1) Electronic valves and tubes including receiving

tubes but other- than trasmitting tubes. (m) Plastic film capacitors. (n) Electrolytic capacitors.

(0) Integrated Circuits. I (p) Ce;ramic Capacitors. (q) cathode Ray Tube9 and display tube belOW.. 14'

inches .. (r) Sellnium rectifiers ..

20% (Twenty p"ercent only) of' the F . O. B. value.

25% (Twenty five percent only) of the F. O. B. value.


7.5% 2.5%

12% 3%

15%. 5%

20% 5%

•

o


Sub. S1. NO.


4703 (a) Transistor Radio and radio with valves completely assembled or in CKD /SKD condition.

(b) Transistor radio and radio with valve in CKD/ SKD condition without Cabinets.

47'04 Silicon diodes, transistors and similar semi-conductors -devices.

4705 Telescopic Aerials other than Car Aerials.

'4706 Toggle switches, rotary switches, push button switches, slide switches and micro switches.

4707 Cast Alloy Pennanent Magnets.

471)8 Ferrite Magnets.

~ 4709 Soft Ferrite Components, viz:

(a) T. V. Yoke. E., Core, C. Core, U. Core and pot Core.

(b) Antenna Rod, .CiJp' Cores. Drum 'Cores, Screw Cores, and Wide band chokes.

4710 Carbon film resistors.

4711 Variable PVC gang ,condensors.

4712 ' Intermediate frequency transformers (TFTs)_

4713 Paper Cone Loudspeaker.

4714 T. V. picture.. Tubes, 14 inches and above.

4715 Printed Circuit Boards-

1)29

Rate ot Drawback Allocation Cus. C. Ex,

12% ('!\velve percent only) of the F. O. B. value.

10.5% (Ten point five percent only) of the F. O. B. value.

20% ('l\venty percent only) of the F. O. B. value.

5% 7%

5% 5.5%

15% 5%

25% (Twenty five_ percent only) of the All Customs. F. O. B. value.

7% (Seven percent only) of the F. O. All Central Excise. B. value.

Rs. 269 (Rupees two hundretl aiId sixty All Customs. nine only) per Kg. in respect of Cobalt content, if any.

Plus

Rs. 29.25 (Rupees, twenty nine and All Customs. paise twenty five only) per Kg. in respect of nickel content, if any.

Plus

Rs. 3.75 (Rupees three and paise seven- All Central Excise .. ty five only) per Kg. in respect of aluminium content, if any.

Plus

Rs. 18.75 (Rupees eighteen· and paise All CUstoms seventy five only) per Kg. of copper content, if any.

Plus

Rs. 3.10 (Rupees three and paise ten All CUstoms only) per kg. of Iron content, if any.

Rs. 4.25 (Rupees four and paise twenty An Central Excise. five only) per quintal. : '

Rs. 1.50 (Rupees one and paise fifty All CUstoms only) per Kg.

Rs. 7.50 (Rupees seven and 'paise "fifty: 'All Customs' only) per Kg. -

5% (Five percent only) of the F. O. B. All Customs value.

6.8% (Six point eight -percent onl3"'~' of the F. O.B. value.

20% (Twenty percent only) of the F. O.B. value.

All ~toms

All Customs,

.,:..

\''-

3% (Three percent only) ,of the F.O.B. All Central.Exo~e.ol, value.

Rs. 100/- (Rupees one hundred only) AIl Customs per Tube.

(a) Made of glass epoxy Copper clad laminates. Rs. 225/ .. (Rupees two hund,red_ and All Customs twenty five only) p_~r square meter.

(b) Made of Phenolic paper Copper and clas lami- Rs. 75/- (Rupees seventy five only) per .A.ll CtlStoms nates. square meter.

48. D3mestic Electrical Equipment, Electrical apparatus for medical Purpose,' Radiological ApparatUs,. other el~c machinery and Apparatus, parts thereof

Sub. S!. No.

D_escription of goods

4801 Domestic Electrical Equipment, Electrical apparatus for medical purpose. radiological apparatus, other electric machinery ,and apparatus, parts -thereof, not elsewhere specified.

-4802 Dry cell Batteries ~ , ,,-'

(A) Metal Clad.

(I) IR 20/UMI Size 'l>'

(II) IR 14/UM2/.8ize 'C'

Rate of Drawback

Rate to be fixed on an application from the individual manufacturer / exporters.

AHocation· Cus. C. Ex,

Rs. 32/- (Rupees thirty two only) 'per All Customs. one hundred pieces.

Rs. 18/- (Rupees eighteen . Qnly} , Per All Customs.: "one hundred pie~es.

',;

530

Sub. S1. No. Description of goods '

(B) Plastic/Cellulose Acetate clad

(i) IR 20/UMI/Size 'D'

(il) IR 14IUM2/Size 'C'

(C) Other than 'A' and 'B' above

(I) IR 20/UMI/Size 'D'

(iI) IR 14/UM2/Size 'C' •

(iii) IR 6IUM3/Size 'AA'

4803 Lead Acid Storage Batteries viz(A) Tubular Traction Batteries.

(B) Die~el Loco starter Batteries.

(C) Tubular train lighting Batteries.

SERIES I· No • . W

Rate of Drawback Allocation Cus. C . . Ex.

Rs. 26/- (Rupees twenty six only) per All Customs. one hundred pieces.

Rs. 12/- (Rupees twelve only) per one All Customs. hundred pieces.

Rs.23/- (Rupees twenty three only) per All Custpms. one hundred pieces. .

Rs. 12/- (Rupees twelve only) per one All Customs. hundred pieces.

Rs. 10/- (Rupees ten only) per one All Customs. hundred pieces.

Rs. 5.10 (Rupees five and paise ten All Customs. only) per Kg. of. net weight of fully assembled batteries. -

Rs. 4.70 (Rupees four and paise seventy All Customs. only) per Kg. of net weight of fully assembled batteries.

Rs. 4.50 (Rupees four and paise seventy All Customs. only) per Kg. of net weight of fully assembled batteries.

(D) Batteries in rubber containers not elsewhere spe- Rs. 3.95 (Rupees three and paise ninety All Customs. cified. five only) per Kg. of net weight of

fully assembled batteries.

4804 Plates for lead acid storage batteries. Rs. 5.20 ~ (Rupees five and paise' twenty All Customs.

4805 Low tension Power factor Capacitors.

(i) 380 volts, 50 cycles 3/2 phase.

(il) 400 volts, 50 cycl~s 3/2 phase.

(iii) 415 volts, Go cycles 3/2 phase.

(iv) 440 volts, 50 cycles 3/2 phase.

~ Power factor improvement Capacitors for voltage above 600 volts upto and including 33 KV.

4807 Paper Capacltors/condensors of voltage rating 220 volts to 500 volts. .

4808 (A) Electric Coiling. fans with ~uminium blades.

(i) 980 mm and 1050 mm Sweep.

(il) 1200 mm sweep.

(Iii) 1400 nun Sweep.

(iv) 1500mm Sweep.

only) per kg.

Rs. 22.80 (Rupees twenty two and paise eighty only) per KV AR.

Rs. 20.50 (Rupees twenty and paise fifty only) per KV AR.

as. 19.00 (Rupees nineteen only) per KVAR.

Rs. 16.90 (Rupees sixteen and paise ninety only) per K.V AR.

Rs. 6.40 (Rupees six and paise forty only) per KVAR.

0.62 (Paise sixty two only) per Microfared (MFD).

Rs. 19/- (Rupees nineteen only) per unit.

Rs. 22/- (Rupees twenty two only) per unit.

Rs. 24.50 (Rupees 'twenty four and paise fifty only) per unit.

Rs. 27/- (Rupees twenty _seven only) per unit.

19.55 3.25·

17.65 2.85

16.50 2.50

14.50 2.40

5.6Q .0.80

0.50 ·0.12

5.70 13.30

6.60 15.40

7.25 17.25

8.10 18.90

Note: The above rates of drawback are exclusive of drawback on Regulators. When fans are exported alongwith Regulators, additional drawback at the rates mentioned against sub-Serial No. 4814 shall be payable.

(B) Electric Ceiling fans not otherwise specified above 10% (Ten percent only) of the F.O.'B. 3% 7% exported in CKD/SKD condition, complete or value 'subject to the maximum of incomplete. rates including the note indicated at

(A) above in respect of the various sizes or nearest lower size of ceiling ..

4809 Table fans, all sorts.

4810 Padestal fans, all sorts.

4811 Exhaust fans, all sorts.

fans. .

&S. 16.50 (Rupees sixteen and paise fifty only) per unit.

Rs. 19 (Rupees nm.teen only) per unit.

Rs. 24.50 (Rupees twenty four and paise fifty only) per unit.

4812 Blades made of aluminium tor electric ceiling fans. Rs. 3.00 (Rupees three only) per Kg.

4813 Down rode for electric ceiling fans. RS. 0.50 (Paise fifty only) per Kg.

5.00 11.50

5.70 13.30

7.25 17.25

All Central Excise.

All Central Excise.

., ,....~I-


SUb. 31. No.


4814 Fan regulators other than electronic regulators.

4815 Fluorescent lamp.

(a) 20 watts.

. (b) 40 watts.

(e) 65/80 watts.

4.816 PlaStic electrical accessories-

Rate ot Drawba.cl(

Rs. 2.20 (Rupees two and paise twenty only) per unit.

Rs. 25.00 (Rupees twenty five only) per 100 pes.

Rs. 31.00 (Rupees thirty one only) per 100 pes.

Rs. 40/- (Rupees forty only) per 100 pes.

(a) Switches, sockets, adopters, plugs, lamp holders Rs. 6/" (Rupees six only) per Kg. and ceiling roses, all sorts.

(b) Others. As per the relevant Sub-serial No. specified in this schedule in respect of material from which the goods have been manufactured.

4817 Voltage stabiliser, power supplies and battery elimi- 10% (Ten percent only) of the F. O. B. nato:r:. value.

531


0.70 1.50

15.00 10.00

19.00 12.00

26.00 14.00

2.75 3.25

7.5% 2.5%

4818 (a) X-Ray Tubes.

(b) Electro-medical equipment. 15% (Fifteen percent only) of the F,O.B..

value. 12% 3%

4819 Domestic electrical equipment, electrical apparatus and 3% (Three percent only) of the F.O. B. other electrical machinery apparatus and parts thereof, value.

All Central Excise.

not otherwise specified.

49. Railway locomotives, wagons, roaches, track fittings and fixtures, traffic signalling equipm{'nt all kinds, pa.rts thereof, not elsewhere specified

Sub. SI. No.


4901 Railway Locomotives, Wagons, Coaches, Track fittings and Fixtures, Traffic Signalling Equipment all kinds, parts thereof, not elsewhere specified.

4902 Railway track materials (other than Steel Rails and Sleeper. Bars) not otherwise specified made of steel (other- than cast).

4903 Thermit portion.

4004 Railway shock absorbers.

Rate of Drawback

Rate to be fixed on an application from individual manufacturer/exporter.


Rs. 730/- (Rupees seven hundred and thirty only) per tonne.



All Central Excise.

All Central Excise.

All Central Excise.

50. Vehicles (other than railway). aircrafts, ships, boats and floating structures all sorts. parts and accessories thereof

SUb. S1. No.

Description of goods Rate oi Drawbacl;; Allocation eus. c. Ex.

5001 Vehicles (other than Railway), Aircrafts, ships, lxYdts and Floating Structures all sorts, parts and acessories thereof, not elsewhere specified.

Rate to be fixed on an application from the individual mAnufacturer/exporter.

5002 Bicycle complete assembled or unassembled including a) 15% (Fifteen percent only) of the accessories. F. O. B. value subject to a maximum

of Rs. 37/- (Rupees thirty seven only) per bicycle.

O.R b) Where bicycles are individually pac

ked in cartons, drawback 'will be payable at Rs. 34/- (Rupees thirty four only) per bicycle.

Plus an additional drawback in respect of packing materials used in containing such bicycles shall also be payable provided the F. O. B. reali-

40%

sation per bicycles exceeds U. S. All Excise dollars 30.00 (U. S. $ Thirty only)

60%

Note: Additional drawback of Rs. 3.50 (Rupees ~£hree and paise fifty only) is payable on each dynamo when exported with bicycle.

532

SUb. 81. No.


5003 Components, spare parts, and accessories of bicycles _ other than bicycl~ spokes, nipples, washers, chains, . rim linel:s,.:..saddle-.:eover (made of leather) rubber porN tion of pedals, tools and tool boxes, cycle pmnps, tyres and tubes, tube valves and free wh~.

5004 Bicycle free wheels.

5005 Bicycle chains all sorts, whether assembled or una,.ssembled whether in rwming length or otherwise.

5006 Bicycle spokes:

(a) Galvanised spokes without nipple and washers.

(b) Complete spokes with brass nipples and washers.

(c) Washers for bicycle spokes made of galvanised mild steel strips.

5007 (A) Bicycle tube valves complete without rubber base.

(B) Auto-bicycle tube valves with rubber base exported In CKD/SKD or incomplete sets.

5008 Parts of internal combustion engines which are inter-changeable for use' in motor vehicles including tractors.

5009 Voltage regulators, electrical horns, solenoid switches dynamos, alternators, wiper motor, light units, head lamps and bulbs for motor vehicles inCluding tractors.

5010 Spring leaves/assembly, axle shaft and Coil springs for motor vehicles including tractors.

5011 Automotive Strel roUer/bush chains.

5012 Automotive load acid storage batteries in rubber containeI's.

5013 Parts of Motor Vehicles including tractors made of cast iron.

5014 Parts of Motor vehicles including tractors made of metal alloys.

5015 Parts of motor vehicles including tractor made of rubber, plastic, copper and brass.

Jj016 All other parts of motor vehicle including tractor not otherwise specified. .

SERIES I No. 49

Rate ot Dr:l:whacl( Allo<,.ation eus. C. Ex.

15% (Fifteen percent only) of the F. 6% 9% O. B. value.

10.5% (Ten point five percent only) of All Central Excise. the F. O. B. value.

Rs. M'/- (Rupees ninety seven only) per qumtaI.

Rs. 760/- (Rupees seven hWldred and ,sixty only) per tonne.

Rs. 1,680/- (Rupees one thousand six hundred and eighty only)" per-tonne.

Rs. 1,124/- (Rupees one thousand one hundred and twenty four only) per tonne.

Rs. 8.90 (Rupees eight and paise ninety only) per Kg.

As per the relevant Sub-Serial No. specified in this schedule, in respect of material from which the goods have been manufactur~d.

As per the relevant Sub-Serial No. mentioned under S. No. 40 of thi~ schedule ..

6% (Six percent only) of the F. O. B. value.

Rs. 380/- (Rupees three hundred eighty only) per tonne.

Rs. 880/- (Rupees eight hundred and eighty only) per tonn.e.

Rs. 3.95 (Rupees three and paise ninety-five only) per Kg. of the net weight of the fully assembled battery.

Rs. 75/- (Rupees seventy five only) per tonne.

As per the relevant Sub-Serial No. spec~ied in this schedule, in respect of material from which the goods have been manuf~ctured.

As per the relevant' Sub-Serial No. specIfied in this schedule, in respect of material from which the goods have been manufactured.

3% (Three percent only) of the F. o. B. 'value.

An Central Excise.

406/- 354/-

1,350/- 330/-

406/- 718/-

All CUStoms

All CUstoms.

All Central Excise.

All Central Excl.se.

All CUstoms.

All Central Excise.

All Central Excise.

51. Sanitary, plumbing, heating, lighting fixtures al!d fittings and parts thereof

Sub. S1. No.


5101 Sanitary Plumbing, Heating, Lighting Fixtures and Fittings and parts, thereof not elsewhere specified.

5102 Sanitary and bath room water fittings-,-

(A) Chromium plated made of gun metal.

(B) Chromium plated made of brass.

51'03 Fluorescent chockes/ballasts (20w, 49w, 65w and BOw) 110 volts to 250 volts.

Rate of Drawback


Rs. 15.75 (Rupees fIfteen and paise seventy five only) per Kg. of gun Metal content.

Rs. 11/_ (Rupees eleven only) per ~. of brass content.

Rs. 59/- (Rupees fifty-nine only) per fOO pieces.


All Customs.

All Customs.

All Central Excise~

•

.9TH MARCH, 1981 (PHALGUNA ·18, 1902)

Sub. Description of goods SI. No.

5104 Universal starters.

5105 Lighting fixtures and fittings, all sorts.

533


Rs. 7.75 (Rupees seven and paise seven- AU Central Excise. ty-five only) per 100 pieces.

As per the relevant Sub-Serial No, specified in this schedule, in respect of material from which the goods have been manufactured.

52. Furniture

Sub. S!. No.

Description or goods

5201 Furniture not elsewhere specified.

. 5202 Steel Furniture all sorts.

Rate of Drawback

Rate to be fixed on an apP,lication fl'om the individual manufacturer/exporter.

As per the relevant Sub-Serial No . speci,fied in this schedule, in respect of m~terial from which the goo(ls have been manufactured.

Plus

Whole of the duty paid under item 47 of the First Schedule to the Central Excise and Salt Act, 1944 in respect of locks and key used, if any, provided the exporter produces evidence to the satisfaction of the Assistant Collector of Customs of having paid duty on the locks and keys ther:eof.


Note: The above sates of drawback shall not be applicable to safes, strong boxes, strong room linings, strong room doors and Cash and deed. boxes and the like. '

58. Optical photographic cinematographic measuring checking precision medical and surgical instruments apparatus and equipment parts thereof

Sub. S!. No.

Description 01' goods

5801 Optical Photographic, Cinematographic, Measuring, Checking, precision, Medical and Surgical instruments, Apparatus and Equipment, parts thereof~ not, elsewhere specifie(l.

5302 (A) Spectacle frames

i) fabricated out of cellulose nitrate sheets.

ii) fabricated out of cellulose acetate sheets. iii) Others.

(B) Ophthalmic lenses, including bifocals.

i) White

ii) Coloured/tinted

iii) Photochromic

Rate of Drawbagk



Rs. 65/- (Rupees sixty five only) per kg. All Customs.

Rs. 50/- (Rupees fifty only) per kg. All CUstoms. As per the relevant Sub-Serial No. spe-

cified in this schedule, in r.espect of materials from which the goods have

'been manufactured.

Rs. 1.50 (Rupee one 'and paise fifty only) per pair.

Rs. 3.00 (Rupees three only) per pair.

Rs. 6.90 (Rupees six and paise ninety only) per pair.

AU Customs.

All Customs.

AU Customs.

Note: In case spectacle frame covered by "A" above and fitted with opthalmic lenses covered by lOB" above the drawback rates in terms of "A" plus appropriate rate of "B" as the case may be shall be payable .

. 5303 Electronic Instruments, the following: (a) MuItimetres (b) Oscilloscopes (c) Signal generators/analysers.

5304 Surgical instruments made of stainless steel.

} 10% (Ten percent only) of the F.O.B. , value.

Rs. 540/- (Rupees five hundred and forty only) per tonne.

7.5% 2.5%

All Central Excise.

54. Clock and watches and parts thereof not elsewhere specified

Sub. Sl. No.


5401 Clock & \Vatch and pa.rts thereof not elsewhere specified.

5402 Watch straps made of non-magnetic stainless steel ships.

Rate of: Drawback


Allocation eus. c, Ex.

Rs. 41/- (Rupees forly one only) per All customs. Kg.

534 SERIES I No. 4S'

55. Musical instroments, sound records and reproducers, parts and accessories thereof

Sub. Sr. No.

Descl'iption of goods

5501 Musical Instruments. Sound Records and Reproducers, Parts & Accessories thereof not elsewhere specified.,

5502 Public Address Equipment, namely the following: . (a) Microphone. (b) Speaker. (c) Horn unit combination. (d) Driver Unit. (e) Megaphone. (f) Reflex horns.

55()3 Ca) Stylus and Cartridge.

(b) Blank. cassettes/pre-recorded CasSettes/Music Cassettes (Audio).

(e) Amplifiers and sterE:o System.

\ (d) Record Players.

(e) D. C." Micro Motors.

(f) Tape deck 1\.{echanism.

J (g) Tape Recorders, Two-ill-ones and three-in-ones.

5504 Gramaphone records.

Rate of Drawbacl~

Rate to be fixed on an application firom the individual manufacturer/exporter.

15% (Fifteen percent only) of the F: O. B. value.


17% (Seventeen percent only) of the F. O. B. value.

15% (Fifteen percent only) of the F. O. B. value.

25% (Twenty five percent only) of the F. O. B. value.

Rs. 11.00 per kg. (Rupees eleven per kg).

Allocation eus: C. Ex.

7.5%

7.5% 2.5%

12.75% 4.25%

12% 3%

20% 5%

All customs.

56. Toys, games and sports requisites, parts thereof

Sub. Sr.No.


5601 Toys, Games and Sports requisites, parts thereof, not elsewhere specified.

5602 Cricket bat, hockey sticks, tennis/squash/badminton rackets, shuttle cocks, cricket and hockey leather balls, all sorts ..

5603 Sports requisites, not otherwise specified.

Rate of Drawb~k

Rate to be fixed 9n an application from the individual manufacturer/exporter.


1% (One percent only) of the F. O. B. All Central Excise. value. '

2% (Two percent only) of the F. O. B. ,All Central Excise, value.

57. Office and stationery supplies

Sub. Sr.No.


5701 Office and stationery supplies,. not elsewhere specified.


Rate to be fixed on an application firorn ~ the individual manufacturer/exporter.

58. Articles made wholly or partly of alabaster or gold or silver

Sub. Sr. No.

Description o.f goods

5801 Articles made wholly or partly of Alabaster or Gold or silver.

Rate of Drawback

Rate to be fixed on an application from the individual manufacturer / lexporter.

Alloca.tion eus: C.,Ex.

59~ Manufactured articles, namely brushes, all IiOOrU except carbon brushes, zip fasteners, snap-fasteners, mechanical ~ghter, artificial ha:lr and the like and Ivory products

Sub. Br.No.


5901 Manufactured articles, namely brushes, aU sorts except carbon brushes, zip fasteners, snap fasteners, Mechanical lighter, artificial wig and the like and Ivory products, not elsewhere apecified~

5902 Metallic Zip fasteners.

(i) made of brass

(a) Size No.3

'(b) Size No.5 or bigger than that

Rate of Drawback

Rate to be fixed on an application from the- individual manufacturer / /exporter.

Allocation Cus. C. Ex:.

Rs. 341/- (Rupees forty-one only) Metres.

three hundred -and All Customs. per one thousand

Rs. 590/- (Rupees five hundred, and All Customs. ninety only) per one thousand Metres.

.. ::::-:.,

•

•

9TH jfIARCH, 1981 (PHALGUNA 18; 1902) 535

Sub. $r.No.

Description o~ good;; Rate of Drawback Allocation eus. C. Ex.

(iii) made of No.3

(a) Size No.3

(b) size NO.5 or bigger than that.

Rs. 33.25 (Rupees thirty Paise twenty-five only) thousand Metres.

three and All Central Excise. per one

Rs. 54.75 (Rupees fifty f9ur and Paise All Central Excise. seventy five only) per one thousand Metres.

Note: 1. The rate of drawback specified in this Public Notice shall be applicable only if the conditions specified under rule 11 of the Customs and Central Excise Duties Drawback Rules 1971 in this regard are satisfied, unless otherwise relaxed by the competent authority.

2. The rates of drawback specified in the Public Notice shall not be appliC~ble to the export of any of the commodities/products covered by any sub-serial number of this Public Notice if such commodity/product is claimed to be exported in discharge of the export obligation under a Duty Exemption Entitlement Certificate granted to the exporter in terms of Notification No. 5-Cus/F/No.602/33/75-DBK dated 31-1-76 or Notification No. 138-Cus/F. No. 602/9/76-DBK dated 1-7-1977 and 117-Cus dated 9-6-1978 as amended from time to time.

3. The rates of drawback specified in this Public Notice shall not be applicable to any of the commodities or products, if such commodity/product is manufactured partly/wholly in bond under Section 65 of the Customs Act, 1962.

4. (a) The rates of drawback expressed in specific terms mentioned in this Public Notice are exclusively of ~rawback on packing materials, used if any, unless sPecified otherwise or herein below:

Where the rates of drawback are on ad-valorem basis, i.. e. expressljd as the percentage of the F. O. B. value, then such rates are inclusive of drawback on packing materials used, if any.

(i) Except as provided in sub-clause (ii) of this clause no drawback under any of the sub-serial numbers of this Public Notice shall be admissible on containers all sorts, filled with tea or packing materials,

Q used in or in relation to such containers so filled with tea.

(ii) Nothing contained in sub-clause 0) above shall. apply tea bags and packing materials used in relation to such tea bags.

Explanation: The term tea bags means a pouch or a folded bag made of porous filter paper or nylon mesh containing not more than 5 grammes net of tea per bag for direct infusion along with the said porous material.

(b) No drawback shall be allowed on any goods being packing materials used in or in relation to the export of:

(i) Jute yarn (including Bimlipatam jute or mesta fibre), twist, twince, thread and ropes· in which jute yarn predominates in weight.

(ii) Jute fabrics (including Bimlipatam jute or mesta ~ibre) in which' jute predomina ... es in weight.

5. (a) Where the ,drawback on packing materials are to be separately worked out in respect of goods specified in this Public Notice, the rate for such packing material(s) shall be the appropriate rate against the relevant sub-serial number pertaining. tQ the m~terial from which such packing materials are made of.

(b) In respect of pacldng materials, in addition to the drawback on material content referred to at (a) above. drawback of actual Q,uty paid on' containers falling under item 46 of the Central Excise_ Tariff shall be p~yable subject to the condition that the exporter produces evidence to the satisfaction of the Assistant Collector of Customs regarding the duties paid.

6. The drawback rates mentioned against sub-serial Nos. 4014, 4506, 4609, 4819 and 5016' are based on duty on st~~l. If the exporter can establish to the satisfaction to the Assistant Collector of Customs that the goods are made of anv other material for which a rate exists elsewhere in this Schedule, drawback may be allowed under the relevant suh:::serial number.

7. Where the export goods are made up of a few or more materials, i. e. a composite product, and are not covered by any ~f the sub-serial numbers in this Public Notice, then the rates of drawback for such goods shall be determined I),Jn the basis of the material content of the goods from which they are made subject to the condition that the sa~a export product is otherwise eligible for drawbackunder any of the serial numbers in the Schedule to the Customs land Central Excise Duties Drawback Rules, 1971.

/

/ MAHESH KUMAR

F. No. 602(1(80 Dbk . Under Secretary to the Govt. of India.

GOVT. PRINTING PRESS -> GOA:.

(Imprensa Nacional- Goa)

PRICE - Rs. 3-60 Ps.

series i no. 49 official gazette -...

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